Abstract: Comprehensive digitalization of economic processes made it possible to define the goal of this study: development of a concept for monitoring state tax risks at the national level. To achieve this goal, it was necessary to solve a set of problems that ensure a comprehensive study of the problem from both theoretical and practical points of view. The object of the study is the economic relations that develop between the state and taxpayers within the framework of tax administration. The subject of the study is the tax risks of the state, caused by the process of digitalization and modernization of business forms.
The work uses general scientific research methods: analysis and synthesis, deduction and induction, generalization, description. In addition, the following private scientific methods were used: graphical and tabular method of presenting the studied data. The novelty of the study consists in developing a concept for monitoring the tax risks of the state, which includes primary identification, quantitative and qualitative analysis, assessment of factors and development of proposals for managing the tax risks of the state at the macro level. Based on the results of the practical study, the tax risk of the state was identified in the context of taxation of organizations engaged in cross-border trade in electronic services. In order to minimize and mitigate this tax risk, specific management mechanisms were developed. In particular, it was proposed to introduce the institute of a digital permanent representative office in the Russian Federation. The scientific work may be of interest to a wide range of users due to the detailed elaboration of the issue of building a concept for monitoring the tax risks of the state in the context of the digital economy.

Abstract: The increasing sanctions pressure on the domestic economy made it possible to define the purpose of this study: analysis of modern trends in the interaction of Russian organizations with foreign counterparts in terms of civil and tax law. To achieve this goal, it was necessary to solve a set of problems that ensure a comprehensive study of the problem from both theoretical and practical points of view. The object of the study is economic relations that develop in the process of interaction of Russian organizations with foreign companies. The subject of the study is the economic consequences of failure to fulfill contractual obligations in accordance with the provisions of civil and tax legislation. The work uses general scientific research methods: analysis and synthesis, deduction and induction, generalization, description. In addition, the following specific scientific methods were used: a graphical and tabular methods for presenting the research data, the Delphi method. The novelty of the study consists in revealing the discriminatory nature of taxation of domestic organizations in terms of the application of the provisions of Article 271 of the Tax Code of the Russian Federation. The relevance of the topic is beyond doubt due to the fact that significant sanctions pressure from Western countries requires the state to take specific measures to protect the interests of Russian companies. The main results of the study are presented in the form of developed mechanisms for improving the procedure for recognizing income in the form of penalties in accordance with Article 271 of the Tax Code of the Russian Federation. The scientific work may be of interest to a wide range of users due to a detailed consideration of the problem through the prism of civil and tax legislation.