Digital transformation of interaction between tax authorities and taxpayers

The purpose of the study. In this article, special attention is paid to the digital transformation of the interaction between tax authorities and taxpayers in terms of improving tax administration. The paper presents and analyzes the effect of the introduction of advanced technologies, which contributes not only to reducing tax gaps and increasing tax revenues, but also to reducing the scale of the shadow economy. Modern technologies such as cloud computing, artificial intelligence and big data are becoming the main tools of this transformation. Conclusions. As a result of the conducted research, it was proved that the Federal Tax Service has recently radically changed its approach in terms of interaction with taxpayers, namely in strengthening partnerships. This trend is being implemented in connection with the introduction of new advanced technologies based on blockchain and artificial intelligence, big data, centralized information systems and analytical tools that contribute to this transformation, which confirms the improvement of the quality of tax administration, reducing the «shadow» sector, ensuring an equal competitive environment and creating comfortable business conditions.