DIGITAL ARCHITECTURE OF FISCAL PROCESS: LATEST DEVELOPMENT CHALLENGES
The article argues that digitalization of all areas of business, government and services is becoming the main trend of the current stage in the development of Russian Federation. The author aims to examine the technological process and software involved in the creation of a digital environment for taxpayers and to identify the prospects for their future development. The article presents the results of a systemic analysis of the range of digital technologies applied in the process of calculating, paying and administering tax and other payments. Causes and stages in the development and expansion of the tax digitalization processes in Russia as well as the practical application of digital technologies in the operations of financial and tax authorities are examined. A separate group of digital technologies includes digital service technologies that are used primarily by taxpayers in the process of calculating and paying taxes and fees. Special attention is paid to the technologies used in the operation of tax control and supervisory authorities. The author concludes that it is necessary to maintain a balance between universal digitalization and preservation of other types of technology in taxation.