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 problem of collecting value added tax in the framework of international trade allowed us to determine the purpose of scientific work: analysis of the current mechanism for determining the place of sale in relation to various categories of goods, works and services and the development of proposals for its improvement. To achieve this goal, a set of tasks was solved, aimed at forming an objective position on the issue under study from both the theoretical and practical sides. The object of the study is the economic relations that develop in the process of taxation of economic agents with VAT. The subject of the study is the tools for the practical implementation of the procedure for establishing the place of sale in order to collect VAT. The work uses general scientific research methods: analysis and synthesis, deduction and induction, generalization, description. In addition, the following private scientific methods were used: analysis of dynamic data series, graphical and tabular method of presenting the data under study, comparison method. The novelty of the study consists in identifying problematic aspects of the functioning of the mechanism for determining the place of sale for VAT purposes, as well as the proposed practical solutions to them. The relevance of the topic is beyond doubt due to the fact that VAT is an integral component of cross-border trade in goods, works and services. Within the framework of writing the work, considerable attention is paid to statistical and economic research and analysis of the regulatory framework. Based on the results obtained, reasonable proposals and hypotheses aimed at improving the mechanism for determining the place of implementation are put forward. The scientific work may be of interest to a wide range of users, as it contains material that allows for a comprehensive understanding of the functioning of the mechanism for determining the place of implementation in the Russian Federation.