Implementation of the tax obligation of individuals in the context of digitalization

Taxation is one of the main ways to provide the state with the financial resources it needs to solve the most important socio-economic and political problems it faces. The paper deals with the issue of implementing the tax obligation of individuals in the Russian Federation in the context of digitalization of tax processes and procedures. The author considers the electronic systems and applications in the field of taxation and tax activities, used in modern conditions on the territory of the state. The author emphasizes the positive and negative consequences of digitalization in the state tax system.