ВЛИЯНИЕ ЦИФРОВЫХ ТЕХНОЛОГИЙ НА НАЛОГОВУЮ ПОЛИТИКУ ГОСУДАРСТВА

The article considers the system of relations that arise in the process of implementing tax policy in the Russian Federation, and identifies the features of its implementation in the conditions of digitalization of the economy. The goals of the state tax policy are defined and systematized. The activity of the tax authorities of the Russian Federation for 2015-2019 is analyzed. The issues of changing the tax system of the Russian Federation and the tax control system under the influence of digital technologies (introduction of a tax on professional income, introduction of a national system of traceability of imported goods) are studied. Electronic government services in the field of taxation are considered, and the prospects and directions for further development and expansion of the electronic services used for taxpayers and tax authorities are determined. The role of digital technologies and their impact on the implementation of the tax policy of the Russian Federation is defined. A logical result of the study was the conclusion that digitalization of tax policy will ensure transparency, uniformity, efficiency of taxation and increase the investment attractiveness of the state.