Informatization of the Tax System in Modern Conditions of Economic Development

This article deals with the actual problem of informatization of the tax system. The authors considered approaches to the digitalization of taxation in modern society, as well as conducted a comparative analysis of these systems and approaches. In addition, the study conducted a survey among potential users of these systems, namely individuals who are citizens of the Russian Federation. By scientific processing of the data obtained, an assessment of the effectiveness of these systems in taxation in modern conditions was made and recommendations were developed for improving the tax system in the context of informatization and digitalization of the processes of implementing activities in this area. To achieve the results obtained, the theoretical and legal framework for the application of these systems and databases in the modern economy was also analyzed, during which the feasibility of these changes in the future was revealed. The conclusions have practical significance and are important for all parties involved in the tax system.