DEVELOPMENT OF TAX ADMINISTRATION UNDER DIGITALIZATION
The article is devoted to the development and improvement of tax administration, implemented by the Federal Tax Service of the Russian Federation in the context of the digital transformation of the economy, which is a priority for the development of public administration. The author analyzed the formation of a digital industry platform of the Federal Tax Service of Russia with consideration of the evolution of its individual structural components, such as AIS “Tax”, ASK VAT, the construction of a unified register of Russian citizens, the formation of a unified income register of households in order to ensure transparency of the country's economic sector. The basis of the scientific and methodological apparatus of the article is the analysis of the use of advanced innovative technologies in tax administration. Based on the results of the study, the author came to the conclusion that the introduction of digital technologies in the activities of the Federal Tax Service and other state structures, as well as their improvement, positively affects the amount of tax collection and reduces the share of the shadow economy. Conclusions and recommendations can be applied in the practical activities of the Federal Tax Service of the Russian Federation in the development of a roadmap for the digital development of tax administration so that it becomes invisible and convenient for business, households and ordinary citizens. The author has proposed the introduction of more advanced digital technologies in existing operating systems of the tax administration process by switching to processing large databases using distributed registry technologies, which will reduce costs and speed up the processing of big data.