Abstract: At the present stage, the process of digitalization is making extensive changes in the lives of many people around the world. In this regard, a significant role in the development of digital processes in society is assigned to the state. The author of the article examines in detail such aspects of the topic as the development of tax administration in the context of the digitalization of the economy. The improvement of tax administration is presented in terms of supply from the tax authorities and demand from taxpayers for electronic tax services. The issue of voluntary compliance with tax laws, as well as existing barriers in the framework of digitalization in world and Russian practices, is touched upon.
The main results of the study are:
1. Regions were identified where the population mainly uses traditional channels of communication with tax authorities and subjects of the Russian Federation, in which organizations are less involved in digital technologies for electronic document management.
2. Semantic analysis of message texts of one of the tax forums showed the most discussed topics (personal income tax and VAT) of taxpayers in the Internet environment.
3. The impact of digitalization of tax administration on the collection of tax payments to the budget system of the Russian Federation is shown. For large companies, the calculations did not reveal a difference in the two samples, while in the case of medium-sized organizations, there was a statistical effect. Medium-sized companies paid more taxes in 2019 than in 2018.

Abstract: The article turns particular attention to the analysis of opportunities for improving digital tax services and application of international experience of tax authorities in the Russian practice. The relevance of this research is defined by wide occurrence of digitalization processes in tax administration at the present stage. Digital processes within the framework of tax administration imply continuous improvement for the purpose of ensuring customer-oriented approach and voluntary compliance of taxpayers with tax legislation. In global practice, the key vectors of improvement of digital tax services is the development of their design, quality monitoring, as well as the expansion of digital tax environment by using the behavioral economics tools. The novelty of this work consists in adaptation of international experience to the Russian practice of tax authorities. The development of digital tax environment in Russia requires borrowing foreign experience of involving taxpayers into development of digital services at the earliest stage, i.e. advancement of ideas. Its implementation requires creating a platform for accumulation of the proposals from taxpayers, which can be placed on the official portal of the Federal Tax Service of Russia. The behavioral economic tools for expanding digital tax environment in Russia can be in form of automatic subscriptions to newsletters from the tax authorities. The use of virtual assistants for taxpayers’ support in digital environment is possible; however, such services should be used cautiously, due to the fact that taxpayers are not protected from fines in case of misinformation.

Abstract: The subject of this research is the imbalance between the offered digital services and people’s capabilities to utilize them. In the course of the ongoing in the Russian Federation transition of tax services to digital environment, it became evident that taxpayers do not use the offered digital services offered for interaction with tax authorities to full extent. This can be explained by the lack of information on the new opportunities in the area of digital tax services and skills for using digital tools, as well as the habit to use traditional channels for interaction with tax authorities. Therefore, utilization of the tools of behavioral economics for involving taxpayers into digital interaction with tax authorities becomes relevant. The novelty of this work consist in the formulated recommendations on utilization of the tools of behavioral economics that are already known in theoretical research and practical global experience of tax authorities, for involving Russian taxpayers into digital tax services. For achieving this goal, it is necessary to change the architecture of selection of taxpayers, so that they would receive push-notifications and emails by default; provide taxpayers with information on new digital services through the traditional channels; monitor the work of existing digital services and attract taxpayers to assist in development and testing of the new digital services.