Transformation of tax administration in the digital economy

The article is devoted to the introduction of modern information technologies into the practice of tax administration as a tool to strengthen the fiscal discipline of the taxpayer. The main directions of improving the quality of control work of tax authorities in the conditions of digitalization of the economy are formulated. The most promising areas of tax administration and fiscal control in the context of the widespread introduction of digital technologies and artificial intelligence are described. Special attention is paid to such innovations in tax administration, which act as tools for the transformation of the tax service from a fiscal authority into a service company focused on meeting the interests of taxpayers. These include: the use of predictive analytics in the planning and appointment of on-site tax audits; the risk management system of the VAT-2 ASK; a new platform for the administration of cash registers of the ASK KKT; the online service “Transparent Business. Check yourself and the counterparty”; analytical complex “Tax potential”; transition to extraterritorial tax administration and industry specialization of tax authorities; industry projects to “whitewash” business; “tax outsourcing».