Digital Cooperation Between the Tax Service and Taxpayers

The article deals with the issues of digital cooperation between tax authorities and taxpayers in the context of a closed digital ecosystem. The work of the Federal tax service (FTS) on digitalization, creation of a powerful technological base, and electronic services is aimed at simplifying the economic life of businesses and ordinary citizens. FTS has set a goal to improve the quality of tax literacy of individuals (residents and non-residents) and legal entities, and begun to introduce a customer-oriented approach. FTS More than 50 interactive services are available on the official FTS website. The most popular ones are “Personal account” based on taxpayer category, “Transparent business”, “information from registers”, “Tax calculators”, etc. Many projects are aimed at simplifying the interaction of tax partners. The result of improving the quality of digital cooperation is to focus control and supervisory activities on unscrupulous taxpayers and shadow businesses. Of particular interest are further open plans for FTS activities to ensure the completeness and timeliness of tax payments, to organize and update the database “State information resource of accounting statements”, “Statistical tax reporting”, to create a single consolidated register of arrears in payments to the budget, and much more.