Influence of information and communication technologies on tax collection

The article reveals topical issues related to the impact of information technology on tax collection. The main directions of implementation of information and communication technologies in the process of tax administration in Russia are analyzed. The authors revealed the positive aspects associated with the expansion of the use of information and communication technologies in the tax collection process and believe that the use of modern information and communication technologies and digitalization make it easier for the state and taxpayers to interact and make budget regulation transparent.