Abstract
The article is devoted to the issues in the legal regulation of digitalization of tax administration as one of the promising directions in increasing the efficiency of the management of tax authorities on the one hand and ensuring the rights and legitimate interests of citizens and legal entities (taxpayers) on the other. The article provides the authors’ definition of the concept of tax administration. It discusses current issues of legal regulation of digitalization of the activities of the Federal Tax Service of Russia and its territorial bodies, the dynamics of changes in legislation and the introduction of information systems and services in order to ensure the rights and legitimate interests of citizens and legal entities, from the perspective of the constitutional category of the Russian Federation as a social state.
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