Digitalization of tax monitoring on the example of oil industry enterprises

Currently, digitalization is a global process that allows covering all spheres of life and activity of society. The scale of this transformation is caused by the acceleration of the development of information technologies. An important advantage of digitalization is the leveling of the influence of the human factor, the acceleration of production, accounting and control processes. The article considers aspects of digitalization of the tax administration process on the example of the tax monitoring system, provides an analysis of the state of tax monitoring in the territory of the Russian Federation, describes trends in the development of digitalization of tax monitoring, features of the application of tax monitoring by oil sector enterprises. The author examines the main problems and prospects of the introduction of digital technologies in the process of tax monitoring in Russia.