On the issue of improving the informatization of taxation of migrant workers
Digitalization makes significant changes in the process of distribution of state property, changes the structure of the market, which indicates the need for the introduction of electronic or digital tax residency. The article discusses the features of e residency on the example of Estonia, where it was first introduced in 2014. It is noted that although eresidency does not provide for the replenishment of the budget through taxes, this innovation is favorable for digital organizations. The advantages and disadvantages of eresidency in Estonia are highlighted. According to the authors, it is necessary to provide in the provisions of Art. 207 of the Tax Code of the Russian Federation, the possibility of recognizing dual residency, since if the state legislation provides for the criterion of effective management and recognition of an organization at its location, then a digital organization can be recognized as a tax resident.