Features of information security in the process of automation development in the activities of the Federal Tax Service of Russia

In modern conditions, the digitalization of taxation creates both new opportunities in this area and often generates risks and potential threats. In the system of procedural activities of tax authorities, it is important to ensure an integrated approach in the implementation of all forms and methods of tax administration. The greatest effect is achieved as a result of the creation of multi-user information databases with prioritization and differentiation of access rights by departments and individual users. The article shows the trend in the development of automation in the activities of tax authorities - from the presentation of all forms of tax and accounting reports in paper form, to the introduction of a unified information system AIS "Tax-3", the prospects and conditions for the integration of information systems of taxpayers and tax authorities in the implementation of such a form of control as tax monitoring are considered. The main conclusion is that in order to ensure the security of information resources, regular modernization of the information security system, improvement of the regulatory framework, technical readiness of taxpayers' information systems for integration, introduction of new programs and training for employees is required.