Changing the taxation system of Russia in the context of digitalization

Abstract

The main aspects of the tax system’s transformation of the Russian Federation in the conditions of digitalization are considered. The reasons that make it necessary to change taxation for timely adaptation to new business environment conditions are analyzed. The advantages of introducing digital technologies into the taxation system for the system itself and taxpayers, the dangers and tax risks that have appeared in connection with these innovations, as well as ways to overcome them, are investigated.