Current trends in the digitalization of tax control in the Russian Federation and their impact on the effectiveness of the fiscal system

The purpose of the study. The article analyzes the impact of digitalization of tax control on the effectiveness of the Russian fiscal system. Special attention is paid to technological solutions and their role in reducing tax violations, increasing transparency and optimizing budget revenues. Conclusions. It is proved that the introduction of electronic systems has contributed to a reduction in tax evasion by 12–18%, an increase in VAT collection and the formation of a stable base for forecasting budget revenues. However, the risks associated with cybersecurity, technical errors and legal uncertainty remain, requiring a comprehensive approach to modernizing tax administration.