Prospects of the tax system of the Russian Federation

Currently the tax system of Russia in conditions of development of the digital economy makes a transition from e-to a proactive state reflected in an increase in public services provided in electronic form; improving the activities of state bodies and ensure their transparency. The purpose of this study was to identify the patterns of development and peculiarities of the tax situation in Russia. This study examined the existing features and patterns of the formation of the Russian tax system. This article also demonstrates changes in the economic infrastructure of the Russian Federation and indicates possible scenarios for the development of the tax system. This study determines that the tax system is largely shaped by the information environment. Therefore, digitalization processes can serve as a catalyst for the achievement of financial sustainability by the state.