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 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.

Abstract: This article examines the key trends in the area of development of digital technologies in tax administration worldwide and in Russia, considering practical cases of these countries. Relevance of the selected topic is substantiated by the impact of global digitalization processes upon economies of the countries. The provided by the author examples of Russian experience on the one hand demonstrate on similarities with global trends in the area of implementation of digital technologies into the sphere of tax administration, while on the other hand – uniqueness of Russian practice. The research methodology is based on generalization and analysis of various research and statistical data in the area of digitalization of tax administration within global and Russian practice. Analysis of the existing digital services of Russian tax administration revealed that currently, development of their design is characterized by orientation towards preferentiality of taxpayers for the purpose of ensuring lower costs for taxpayers during interaction with the tax administration, and “nudging” them to voluntary adherence to tax legislation.