TAX LITERACY AND THE TAX CULTURE IN RUSSIA IN THE DIGITAL AGE
The publication is devoted to the advantages and challenges that new technologies of the digital age are shaping in the relationship between the tax service and taxpayers, in terms of tax literacy and tax culture. It is shown that digitalization significantly expands the potential for influencing the tax literacy of the population, primarily through the use of remote electronic services, the relevance of which has significantly increased in the era of the pandemic. Meanwhile, the problems of Internet penetration into remote regions, low digital competence of individual citizens and “fatigue” from the digital economy among a number of advanced fellow citizens require solutions. The author points out the important role of the Federal Tax Service of the Russian Federation in the further development of digital tools for influencing tax literacy and suggests ways to strengthen it.