Tax administration in post-pandemic period

A review of foreign and domestic publications on tax policy in the context of the crisis, considered the tasks of tax administration and the main recommendations on planning the period of recovery by the tax authorities. Results: grouped tax administration measures taken by states to restore the economy; scenario planning; analysis and monitoring; the resumption offull-fledged work of tax authorities; the well-being of tax staff; reputation management and communication with taxpayers; improving the way tax authorities work; long-term implications for tax administration. The emphasis is on the need to use scientific developments, both in terms of digitalization and in terms of fundamental integrated developments in the reform of individual taxes and the entire tax system for the long term.