Rethinking Tax Compliance Performance: Measurement Bias and Performance Indicators in the Digital Age

Iulia E. Labunets 1, Igor A. Mayburov 2,3, Oleg V. Bazhenov 2, Anna S. Sergeeva 1, Anastasia M. Khudyakova 1, Yan A. Manyn-Ool 1

1 Tomsk State University of Control Systems and Radioelectronics, Tomsk, Russia
2 Ural Federal University named after the First President of Russia B.N. Yeltsin, Yekaterinburg, Russia
3 Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract

The transformation of tax administration in the context of digitalization and risk-based approaches has fundamentally altered the role of tax audits, raising new challenges for their evaluation. In Russia, the current system of performance indicators for on-site tax audits remains largely focused on formal fiscal outcomes, particularly the amount of additionally assessed taxes, which may lead to a distorted understanding of their effectiveness and broader economic impact. This study aims to assess the completeness and adequacy of the existing system of performance indicators for on-site tax audits in Russia. The paper hypothesizes that the current evaluation framework fails to capture key dimensions of effectiveness and performance, particularly those related to actual revenue collection, long-term behavioural effects, and the quality of control procedures. To address this issue, the study employs a triangulation approach combining three sources of evidence: (i) indicators derived from 22 academic studies, (ii) the OECD framework for tax administration performance, and (iii) the current system of indicators used by the Federal Tax Service of Russia. The analysis is complemented by a logical structuring of evaluation criteria using Ishikawa diagrams and a comparative assessment of convergence and divergence across the three datasets. The results reveal significant divergences in the Russian system, including the absence of indicators reflecting actual tax collection, deterrence effects, audit quality, and sectoral differentiation, as well as a limited orientation toward strategic objectives such as reducing the tax gap. At the same time, the findings identify important areas of convergence, particularly the recognition of effectiveness as a multidimensional concept. The study contributes to the literature by proposing a more comprehensive framework for evaluating tax audit performance and provides policy-relevant insights for improving tax administration systems in the context of digital transformation.

Keywords

on-site tax control; evaluation; triangulation; efficiency; effectiveness; indicators; convergence and divergence.

JEL classification

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Acknowledgements

The authors thank the reviewers for their suggestions and comments, which provided very scientific guidance for this study.

The article was prepared based on the results of research carried out at the expense of budgetary funds under the state assignment of the Financial University under the Government of the Russian Federation.

About Authors

Iulia Evgenievna Labunets

Candidate of Economic Sciences, Associate Professor, Department of Economic Security, Tomsk State University of Control Systems and Radioelectronics, Tomsk, Russia (634050, Tomsk, Lenin prospekt, 40); ORCID https://orcid.org/0000-0001-8522-4115 e-mail:ulya.ev_84@mail.ru

Igor Anatolievich Mayburov

Doctor of Economics, Professor, Head of the Department of Financial and Tax Management, Ural Federal University named after the first President of Russia B.N. Yeltsin, Yekaterinburg, Russia (620002, Yekaterinburg, Mira street, 19); Chief Researcher, Institute for Research of Social and Economic Changes and Financial Policy, Financial University under the Government of the Russian Federation, Moscow, Russia (125167, Moscow, Leningradsky prospekt, 49/2); https://orcid.org/0000-0001-8791-665X e-mail: mayburov.home@gmail.com

Oleg Viktorovich Bazhenov

Doctor of Economics, Associate Professor, Professor at the Research and Education Center for Systems Engineering, Ural Federal University named after the first President of Russia B.N. Yeltsin, Yekaterinburg, Russia (620002, Yekaterinburg, Mira street, 19); ORCID https://orcid.org/0000-0002-1515-6054 e-mail: o.v.bazhenov@urfu.ru

Anna Sergeevna Sergeeva

Student, Faculty of Security, Tomsk State University of Control Systems and Radioelectronics, Tomsk, Russia (634050, Tomsk, Lenin prospekt, 40); ORCID https://orcid.org/0009-0004-2537-0056 e-mail: nyuta.sergeeva.04@mail.ru

Anastasia Maksimovna Khudyakova

Student, Faculty of Security, Tomsk State University of Control Systems and Radioelectronics, Tomsk, Russia (634050, Tomsk, Lenin prospekt, 40); ORCID https://orcid.org/0009-0000-2609-4533 e-mail: khudyakova-nastya4@mail.com

Yan Alexandrovich Manyn-Ool

Student, Faculty of Security, Tomsk State University of Control Systems and Radioelectronics, Tomsk, Russia (634050, Tomsk, Lenin prospekt, 40); ORCID https://orcid.org/0009-0000-6995-1363 e-mail: skeletikraw808@gmail.com

For citation

Labunets, Iu.E., Mayburov, I.A., Bazhenov, O.V., Sergeeva, A.S., Khudyakova, A.M., Manyn-Ool, Ya.A. (2026). Rethinking Tax Compliance Performance: Measurement Bias and Performance Indicators in the Digital Age. Journal of Applied Economic Research, Vol. 25, No. 2, 713-746. https://doi.org/10.15826/vestnik.2026.25.2.024

Article info

Received February 9, 2026; Revised March 29, 2026; Accepted April 1, 2026.

DOI: http://dx.doi.org/10.15826/vestnik.2026.25.2.024

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