Влияние цифровизации процессов в сфере налогообложения на развитие регионов России

The influence of digital technologies in the sphere of taxation on the development of Russian regions is studied. The advantages and disadvantages of digitalization of processes in the field of taxation are described. In a constantly developing world, digitalization of processes is of the greatest value, as it has become much easier to keep records of payment and administration of taxes to the budget of the country. Digitalization of processes in the field of taxation in Russia has not yet been fully developed and applied in practice, but the Federal Tax Service is already using ASC VAT, ASK ZAGS, ASK KKT, IS MPT, AIS TAX. The available advantages of digitalization of taxation processes lay a huge foundation for further development of this area, the transition to electronic document management. Various approaches to minimize the problems of the practice of using digital technologies in the field of taxation are proposed.