Impact of digitalization and improvement of the tax administration system on the shadow economy

The scientific article is devoted to the research analysis of the transformation processes of the shadow economy of the Russian Federation under the influence of digitalization and in the conditions of the development of digital technologies used in business and the public sector. The relevance of the study is due to the fact that digital technologies are actively used not only by private companies, but also by tax monitoring authorities in order to ensure a decrease in the share of shadow business in the Russian economy. The article examines the features of the development of the shadow sector of the economy in the Russian Federation. Listed are the negative consequences of the development of the shadow economy. The factors leading to the growth of the shadow sector of the economy and modern triggers leading to the transformational processes of business shadowing are analyzed. The influence of tax policy on the transformation of the shadow economy is considered. The reasons for reducing the level of tax burden are argued. Highlighted innovative trends in improving the system of tax administration and monitoring, which are observed in tax regulation bodies under the influence of digitalization. In the conclusion of the article, the author found that within the framework of the digitalization of the national economy of the Russian Federation, there is a decrease in the share of shadow business, the transformation processes of which are faced with the emergence of new forms of tax administration, control and monitoring of state authorities to counter extralegal economic activity.

shadow economy, extralegal economy, shadow business, digitalization, digital economy, digital transformation, transformation of the shadow economy, digital technologies, tax monitoring, tax administration