Development of relationships of tax authorities and taxpayers persons in the conditions of modern digital economy
( Pp. 36-43)

In the article it was analyzed the changes that occurred in the interaction of tax authorities and taxpayers-physical persons, including individual entrepreneurs, in the digital economy. The main normative documents regulating the introduction of digital technologies in small and medium business in the Russian Federation are considered. Identified main features of the usage of digital technology in this area. The elements of technological transformation of tax authorities in connection with the transition to digital administration and the development of mobile services in taxation were studied. Existing problems in the field of digital tax administration are analyzed and some possible directions of their solution are outlined.

Kirina L.S., (2020), DEVELOPMENT OF RELATIONSHIPS OF TAX AUTHORITIES AND TAXPAYERS PERSONS IN THE CONDITIONS OF MODERN DIGITAL ECONOMY. Economic Problems and Legal Practice, 1 => 36-43.

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digital economy, tax policy, tax administration, taxpayers.