Tax administration and its impact on the formation of the revenue side of budgets of various levels

At present, due to the reduction in budget revenues from foreign economic activity of economic entities of the Russian Federation, there is an acute issue of the need to maintain budget revenues at all levels to ensure social and other obligations. To do this, the state is trying to tighten tax control over enterprises of all forms of ownership, as well as individual entrepreneurs and self-employed persons. An important trend in optimizing the system of tax control tools is the provision of efficient and easy-to-use services to taxpayers, both on a reactive and proactive basis. Many tax control tools work successfully and cost-effectively in a one-to-many manner, such as providing advice or reminders, as well as calculation and reporting tools. More active use of digital technologies makes it possible not only to personalize the services provided for each taxpayer, but also to increase the efficiency of their interaction with the tax authorities, including within online formats. This is reflected in the priorities communicated by tax administrations to improve the service to taxpayers.