Transformation of tax administration in the conditions of digitalization of economy

the purpose of the study is to analyze the current state of digitalization of tax administration in Russia, identify the main problems of implementing AIS "Tax-3" and develop a set of recommendations for their solution. Methods: as methods, the presented research uses a systematic analysis of the regulatory framework governing the implementation and operation of AIS "Tax-3", a comparative legal analysis of the international experience of digitalization of tax administration, and the method of expert assessments when analyzing the effectiveness of existing solutions. Findings: the study identified and systematized three key problems of AIS Tax-3 functioning; specific solutions were developed: a comprehensive infrastructure modernization with the introduction of a hybrid cloud architecture was proposed for technical problems; a multi-level data protection system using biometric authentication and modern intrusion detection systems was recommended to ensure information security; to solve the problem The creation of a comprehensive training and user support system is proposed for the human factor. Conclusions: successful digital transformation of tax administration is possible with a systematic approach to solving the identified problems and corresponds to the concept of "mobilizing internal resources", contributing to improving the efficiency of tax administration in general.

tax administration, digitalization of the economy, AIS "Tax-3", information systems, tax control, mobilization of internal resources, information security, digital transformation, tax monitoring