Abstract
The article considers modern trends in tax administration. Reforms in the tax sphere have created the necessary basis for the modernization of the Russian fiscal institution, but at the same time, a number of organizational, legal, financial and economic problems remain that do not allow to significantly optimize tax administration. When writing the article, the following research methods were used: logical, formal-legal, method of legal modeling and analysis. In conclusion, it is concluded that further optimization of tax administration should be carried out systematically and involve the elimination of gaps in legal regulation and the widespread integration of digital technologies into communication processes between tax authorities and taxpayers
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