Digitalisation of tax administration in the context of the development of high-tech municipalities

Abstract

The priority direction of the development of the modern Russian economy is its digitalization, which necessitates the introduction of high technologies and innovative products in various areas of management and production. It should be noted that the process of tax administration is distinguished by a high level of application of digital technologies for calculating and paying taxes. The article studies the advantages and disadvantages of using digital technologies in the process of tax administration, including their application by territorial tax authorities in the constituent entities of the Russian Federation and municipalities. The analysis of specific measures for the implementation of high technologies in the field of taxation (personal account of the taxpayer, ACS "VAT-2", "My Tax") was performed and the prospects for improving the quality and efficiency of tax administration in the Russian Federation at the regional and local levels were identified.