TAX ADMINISTRATION IN THE DIGITAL ECONOMY: PROSPECTS FOR DEVELOPMENT

Abstract

In the field of the use of digital technologies in tax administration, Russia occupies a leading position. The main results of the work of the Federal Tax Service of Russia in this direction are increasing tax collection, bringing business out of the shadows through the introduction of a system for controlling VAT refunds (ASK VAT-2), online sales registers, marking goods with RFID tags (fur market) and QR codes (pharmaceutical market), electronic offices of taxpayers. However, the prospects for the introduction of digital technologies in the field of tax administration are associated with the construction of the architecture of a single information space through the use of blockchain technologies and artificial intelligence, which is reflected in this article.