Transformation of tax authorities activities and changes tax legislation in the context of the coronavirus crisis

The activities of tax authorities have changed due to the need to help States support and regulate economies in the context of the coronavirus pandemic in 2020. The main directions of changes in the functions of tax services are considered, and prospects for making further decisions in the field of tax administration are outlined. Changes in tax legislation of the Russian Federation are analyzed to identify implications for taxpayers and for the state in the context of tax administration and budgeting. Based on the analysis, conclusions and proposals are formulated to optimize tax administration, as well as directions for supporting the economy by tax mechanisms.