Taxes as a tool of public administration in the digital economy

This paper discusses the issues of the basic structure of public administration based on tax policy, as well as the transformation of the Russian tax system in the context of the formation of the digital economy. Some current changes in tax legislation are described, as well as innovations that make it possible to simplify the process of paying taxes. The key problems in adapting the Russian tax system to the process of digitalization of the economy are identified and recommendations are proposed for their solution.