Ecosystem of Tax Administration as an Element of the Digital Economy in the Functionality of “Smart Government”: An Integral-Systemonomic Approach

The Chapter is devoted to the prospects for the development of the Russian environmental friendliness of tax administration with elements of the digital economy and the effective use of “Smart Government”. Taking into account the existing domestic and foreign scientific studies of systemic system analysis, an integral systemonomic approach to building a tax administration ecosystem model is proposed. For this, three research strata have been identified: systemic, platform, integral-systemonomic. From a scientific and analytical point of view, the tax administration ecosystem model (TAEM) is presented in the legal field and symbolic form. The author's definitions of two concepts are proposed: the tax administration ecosystem, the digital platform of the ecosystem used by the “Smart Government”. The concept of systemonomy and the relevance of the application of the scientific industry—taxonomy in order to improve the efficiency of the “Smart Government” are disclosed. Theoretical, legal, instrumental and technological support of TAEM has been systematized in the supporting part of the proposed model—the main elements used by Smart Government in a synergistic effect have been identified. A variant of the TAEM based on philosophical systemonomic principles is presented and described, which makes it possible to increase the efficiency of the “Smart Government” and the flexibility of adaptability to changing internal and external circumstances. Conclusions are drawn, questions for discussion are proposed, and directions for further development of TAEM are formulated. The Chapter was prepared based on the results of research carried out at the expense of budget funds under the state order of the Federal State Budgetary Educational Institution of Higher Education “Financial University under the Government of the Russian Federation”