Currently, the issue of digitalization of data is very actively discussed by the international community and representatives of each country individually, because having a developed information system means keeping pace not only with the whole world but also with each person who uses the Internet. The system of taxation of the Russian Federation was chosen as the object of research. The study of the issue showed that this topic, although extremely relevant and important, is poorly covered in scientific publications.
The purpose of the research is to consider the current trends of digitalization of the taxation system in Russia and to assess the effectiveness of their implementation.
Objectives of the research: to study the regulatory and legal documents in taxation; consider the most relevant ways to solve the problems of digitalization; analyze the effectiveness of the introduction of new measures to digitalize taxation; compare the effectiveness of the introduced measures in comparison with previous reporting periods.
Regulatory legal acts, codes and federal laws, works and materials of domestic authors in the field of taxes and taxation were comprehensively studied. The study was conducted using data analysis, comparison and synthesis.
According to Rosstat (Federal State Statistics Service), over the past 9 years, the level of digitalization of the national economy in Russia and other countries has increased significantly, as evidenced by the number of registered Internet businesses and individual entrepreneurs. In particular, in Russia, during this period, the share of enterprises in the online sphere grew from 15% to 40%.
In addition, the volume of transmitted traffic grows by at least 100% annually due to the development of cryptocurrency, blockchain technology and other innovations in the Internet sphere. New business models are emerging, which requires improvement and certain adjustments to the system of legislation in various sectors, including one of the most important - the taxation system [6].