Federal Tax Service Research Articles

The federal budget occupies a central place in the system of public finances, economy of the country. Its significance and role are determined by the tasks that it performs: redistribution of the gross domestic product, government regulation of the country’s economy, financing of the budgetary sphere and social policy pursued by the state, control over the formation and expenditure of budget funds. The subject of the study is the federal budget. The purpose of the article is to consider the features of the federal budget formation, in particular at the expense of tax revenues in the context of negative impact of internal and external factors caused by Western economic sanctions against the country’s economy and oil and gas sector, falling demand and prices for energy, fluctuations in the national currency, inflationary processes. The study uses methods of analysis, synthesis, comparison, grouping, generalisation, tabular one and others. It is based on official data from the Federal State Statistics Service, Ministry of Finance of the Russian Federation (hereinafter referred to as RF), reporting data of the Federal Tax Service of the RF on federal taxes. The study has established the presence of problems in the federal budget, such as reduction in sources of budget revenues and in income from foreign economic activity, decrease in the tax base, increase in the tax burden on businesses, including small ones, during the implementation of the tax reform of 2025, budget deficit, etc.

The relevance of the article is due to the role of tax instruments in ensuring the availability of medical services, in promoting the implementation of innovative technologies in healthcare, and in increasing the attractiveness of the medical business for investors. The article analyzes the current instruments of tax incentives for the development of medical organizations. Based on the data of the Federal Tax Service of Russia, the work assesses the demand and effectiveness of such benefits as a zero rate on income tax for the studied category of taxpayers, as well as exemption from VAT for certain medical services. Based on the results of the study, recommendations are given for additionally structuring tax mechanisms that will enhance the regulatory impact of fiscal payments on the studied area in order to ensure the achievement of state priorities in healthcare.

The state spends large financial resources to support small and mediumsized enterprises, including by providing preferential tax regimes. However, the lack of research on the sector affiliation of taxpayers applying special tax regimes (STR) does not allow assessing the diversification efficiency of certain types of STRs and their prevalence in the regions of the Russian Federation. The article aims to construct the profile of taxpayers applying STRs by industry. Methodologically, the research rests on the theory of taxes and spatial analysis. The methods include comparative and structural analysis, cartographic method. The evidence is statistical tax reporting data of the Federal Tax Service of Russia for 2019–2023. The study reveals that the main beneficiaries of STRs are small and medium-sized enterprises engaged in trade and real estate operations, while the incentives do not work for the knowledge- intensive and manufacturing industries. In most regions where the simplified tax system has been introduced, one type of economic activity solely generates the revenues. For the unified agricultural tax in all regions (except for the Khanty-Mansi autonomous okrug) the maximum share of revenues falls on agriculture; for the professional income tax in all regions the maximum share of revenues falls on natural persons without the specified code of the Russian Classification of Economic Activities. In all regions, the trade, where enterprises apply simplified or patent tax system, dominates in the volume of tax revenues from STRs. The Sakhalin oblast and the Nenets autonomous okrug are the exceptions – the main share of revenues generated by STRs comes from production sharing agreements. The obtained results allow outlining the prospects for the STR development in terms of optimising the composition of beneficiaries, the structure of tax revenues, as well as can be used to design the corresponding regional tax policy.

The paper discusses the key challenges, trends, and institutional constraints affecting how Russia taxes its current digital economy. The paper is focused on two emerging segments, including digital service aggregator platforms and cryptocurrency transactions, as new sources of revenue, risks, and opportunities for public finance. The study compares Russian laws with international practices (EU, US) and provides in-depth quantitative evaluations of the shadow economy’s magnitude, the scale of fiscal shortfalls, and the potential increase in tax revenues resulting from their decriminalization. Effective tax rates were calculated based on the current progressive personal income taxation, the income structure of contractors, and features of the digital market. The author models the fiscal effects of integrating cryptocurrency transactions into the national taxation system and estimates possible thresholds. The paper substantiates the need for a smart fiscal management model using big data, artificial intelligence algorithms, and automated systems to exchange information between platforms and the Federal Tax Service. The findings allow to develop proposals for updating legal definitions and data transfer regulations, promoting voluntary legalization, and developing a strategy to reform the taxation system aimed at sustainably expanding the revenue base and regulating public finances in the Russian Federation.

This article considers the topical issues of due commercial diligence by taxpayers when selecting counterparties. Particular attention is paid to the analysis of judicial practice under Article 54.1 of the Tax Code of the Russian Federation, the problem of “technical companies” and standards for checking counterparties. On the basis of letters and clarifications of the Federal Tax Service of Russia, as well as arbitration cases, key risks are identified and directions for improving due diligence activities are proposed. Conclusions are drawn as to how commercial due diligence affects risk mitigation when choosing a counterparty in order to ensure economic and tax security of business entities.

The purpose of this article is to increase the efficiency of interaction between the Federal Tax Service and public authorities in the Russian Federation in order to update the data of property tax payers. The lack of up-to-date taxpayer data leads to a shortage of billions of rubles annually by the state, whereas with the organization of effective interaction between the Federal Tax Service and public authorities involved in the process of calculating and collecting property taxes, tax collection could be increased, which determines the relevance of the research topic. In modern conditions, an urgent problem is the presence of a significant number of real estate objects that are not involved in tax turnover due to the fact that the state does not have reliable information about the rightholders of such objects.

In the context of rapid digital transformation, tax authorities are increasingly moving away from traditional ob-servation-based control to intelligent predictive analytics systems. The article addresses the current state of digitalization of tax administration in Russia and examines the main initiatives of the Federal Tax Service of Russia. A comparative analysis with foreign countries (USA, UK, Australia, Austria) is presented, as well as a model for predicting the steady growth of income from digital technologies. The novelty of the study lies in the quantitative similar foreign benchmarks for assessing the predicted effectiveness of Russian initiatives in the field of invisible technologies. The results obtained ensure the transition of efficiency to invisible tax control based on data and justify further investments in predictive technologies. Their dynamic development makes it necessary to develop effective ways of measuring their performance in order to achieve long-term fiscal sus-tainability and institutional innovation.

The purpose of this article is the content of property rights in the context of the completeness of tax collection, since the topic of organizational and legal forms of interaction between the Federal Tax Service and public authorities in the Russian Federation is of interest from the perspective of the Federal Tax Service performing its main function—tax collection. It is noted that taxation issues are inextricably linked to ownership issues, while there is a difference in taxation of real estate of organizations and real estate of individuals, and that when calculating and collecting taxes, information recorded in the Unified State Register of Legal Entities will play a key role in determining the tax base. It is proved that the state registration of rights plays a significant positive role in stabilizing civil turnover and public relations, both in connection with the acquisition of residential real estate by citizens and legal entities, and in connection with the turnover of non–residential real estate. It counts as the relevant information recorded in the EGRN, there is no right. However, this interpretation is erroneous. Paragraph 2 of Article 8.1 of the Civil Code provides for the possibility of the emergence, modification or termination of property rights at a time other than that established by the general rules for making a corresponding entry in the Unified State Register of Legal Entities. The correctness of the above-mentioned approach is confirmed by acts of the highest judicial instances.

The article is devoted to the analysis of the forms and mechanisms of state participation in insolvency (bankruptcy) procedures in the Russian Federation. The purpose of the study is to identify trends in the evolution of regulatory regulation, control and supervisory activities and the procedural involvement of the state in bankruptcy cases, as well as to identify areas for improvement of this system. The research uses the methods of historical and legal analysis, the comparative legal method, as well as the analysis of law enforcement practice. As a result, it was found that state participation in bankruptcy proceedings has gone through several stages of development, starting with the formation of specialized control bodies in the 1990s to the introduction of modern mechanisms for the decentralization of powers and the creation of specialized institutions such as the Deposit Insurance Agency (DIA). The key aspects of government regulation are analyzed, including the role of the Federal Tax Service (FTS) in debt collection procedures, the activities of the Bank of Russia in the field of bankruptcy of credit institutions, as well as the functions of state corporations in the rehabilitation of backbone enterprises. The main conclusions point to the need to improve coordination mechanisms between government agencies, strengthen control over the activities of arbitration managers, and develop comprehensive measures to prevent intentional bankruptcy. Promising areas of development include the introduction of additional financial recovery tools for enterprises, improving mechanisms for protecting creditors' rights, and simplifying bankruptcy procedures for individuals.

Every year, issues related to the development of mechanisms and measures to support entrepreneurial structures become more and more relevant, both for individuals and for representatives of business structures. In our opinion, the mechanisms of state support for business by reducing the tax burden are the most relevant. In a difficult economic situation, the state strives to find a balance between replenishing the budget and supporting its citizens and entrepreneurs. One of these tools is the tax amnesty, aimed at transforming business structures and legalizing the economy. The year 2025 is focused on the implementation of the next tax amnesty, which promises to be an important event for many market participants. Its relevance is due to a number of factors: the fight against the shadow economy, stimulating structural changes in business, the risks of active digitalization of the Federal Tax Service, the synergy of tax reform, etc. The purpose of this work is to consider the main legal aspects of the upcoming amnesty this year, analyze its possible consequences and assess the prospects for various categories of taxpayers. It seems to us that the study of the transformation of business structures under the influence of the tax amnesty is related to its role in restarting the tax culture. The study is necessary to develop adaptive strategies and evaluate the effectiveness of amnesty as an economic policy tool.

This article substantiates the need to assess the impact of the federal solid municipal waste (SMW) management reforms of 2019 and 2025 on the development of the waste-recycling sector in the Voronezh Region. As research material, we used the texts of regulatory legal acts (1998–2025), Rosprirodnadzor statistics on SMW generation and movement, data from Rosstat and the Unified Interdepartmental Information System of the Federal Tax Service (EMISS-FNS), as well as publications in specialized media and reports from regional authorities. We applied a comparative-legal analysis of legislative changes, quantitative analysis of the dynamics of waste generation, processing, and disposal, and an overview of media practices alongside interviews with representatives of regional operators. It was found that between 2019 and 2023 the recycling share of SMW in the region increased from under 5 % to 10 %, yet 90 % of waste continues to be landfilled. Infrastructure projects to build sorting complexes worth 8 billion RUB remain partially frozen, while the existing plant of JSC “Ecotechnology” provides only a 10 % recovery rate for secondary raw materials. A sharp rise in the number of illegal and newly identified unpermitted dumps was recorded (a 2.5-fold increase from 2021 to 2023). It is projected that implementation of the second reform phase—with mandatory color-coded containers, expanded reverse-vending (“fandomat”) systems, and increased sorting capacity—will raise the recycling rate to 40–50 % by 2030. The scientific novelty of this work lies in its comprehensive regional analysis of federal measures’ effects and the formulation of recommendations for optimizing waste management under irregular financing and weak institutional coordination.

The subject of this study is the multilayered complex of legal relations arising between the Federal Tax Service and law enforcement agencies of the Russian Federation: the Investigative Committee, the Ministry of Internal Affairs, the Federal Security Service, and the Prosecutor's Office in the process of identifying, qualifying, and prosecuting violations of tax legislation. The article analyzes the regulatory and legal grounds for involving law enforcement agencies at the stages of desk and field tax audits, collection of tax arrears, and initiation of criminal cases under Article 199 of the Criminal Code of the Russian Federation; inter-agency cooperation mechanisms established by departmental agreements and instructions; case law reflecting the conflict between the tax authority's obligation to send audit materials to investigative bodies (paragraph 3 of Article 32 of the Tax Code of the Russian Federation) and the protective measures that suspend the enforcement of decisions of the Federal Tax Service (part 3 of Article 199 of the Administrative Procedure Code of the Russian Federation). The study is based on the use of the following complementary methods: regulatory and legal analysis, comparative legal method, casuistic method, and summarizing empirical data. This research offers an integral model for the distribution of competencies between the Federal Tax Service and four law enforcement agencies, reflecting their "points of entry" and interdependence at all stages of a tax dispute. It introduces the concept of "preemptive prosecutorial lawsuit," a situation where the prosecutor, relying on the data in Article 82 of the Tax Code of the Russian Federation, achieves recognition of the transaction as invalid even before a tax decision is made, effectively transforming the balance of power in the upcoming judicial process. A legal conflict has been established between paragraph 3 of Article 32 of the Tax Code of the Russian Federation and part 3 of Article 199 of the Administrative Procedure Code of the Russian Federation in the context of a unified tax account, and options for its legislative resolution have been formulated. The key findings of the study are: Firstly, excessive duplication of the functions of law enforcement agencies exacerbates the accusatory bias and reduces the procedural opportunities of conscientious businesses, often driven by the complexity of modern evasion schemes. Secondly, the existing practice does not ensure uniformity: in some districts, audit materials are blocked by protective measures, while in others they are immediately directed to investigative bodies, undermining the principle of equality among taxpayers. Thirdly, clear regulatory delimitation of the powers and timeframes for the intervention of the Ministry of Internal Affairs, the Investigative Committee, and the Prosecutor's Office is required, necessitating procedural filters (judicial permission for the use of coercive evidence, the prosecutor's assessment of the legality of the actions of the Federal Tax Service).

The article examines the phenomenon of cognitive dissonance among young people employed in the digital economy, amid the growth of precarious employment in Russia. According to the Federal Tax Service and Rosstat, from 2020 to 2024, the number of self-employed people exceeded 12 million people, while young people actively choose platform employment, despite the awareness of its risks. The author analyzes this paradox through the prism of theories of cognitive dissonance (L. Festinger), risk society (U. Beck) and the precariat (G. Standing), revealing the contradiction between the rhetoric of "freedom" and real instability. The empirical part of the study is based on a survey of 450 respondents (18-35 years old) living in different cities of Russia, employed on platforms (delivery, freelancing, taxi), and an analysis of digital communities. The results showed that 65-80% of workers experience dissonance (expressed in the contradiction between the declared "freedom" and actual dependence, the absence of a long-term work plan, the "demonization" of traditional labor, the illusion of autonomy, ignoring financial risks), rationalizing it with different psychological attitudes. The manifestation of dissonance is manifested at three levels: emotional, behavioral and social. These signs confirm that dissonance is not just an individual psychological conflict, but a systemic mechanism of adaptation to precarity. Conclusions State policy (tax breaks without social guarantees) and the lack of transparency of algorithms exacerbate dissonance. Young people aged 18-25 and residents of small towns are more likely to justify precarity. Social consequences include increased inequality, postponement of family creation and "deferred poverty" due to the lack of pension savings. The author proposes measures to reduce dissonance: regulation of algorithms, inclusion of the self-employed in the social security system, and the creation of legal associations to protect rights.

В статье рассматривается планируемая в 2024-2025 гг. модернизация налоговой системы Российской Федерации, направленная на оптимизацию бюджетных поступлений, снижение налоговых правонарушений и поддержку малого бизнеса и инвесторов. Рассматриваются изменения ставок налога на доходы физических лиц, налога на прибыль организаций, а также страховых взносов. Целью исследования является оценка эффективности и актуальности данных изменений. Анализ проводится на основе данных Федеральной налоговой службы и материалов Министерства финансов Российской Федерации. Особое внимание уделяется влиянию реформы на региональные бюджеты, инвестиционную активность и социальное благосостояние. Обсуждаются потенциальные риски, связанные с изменением налоговых параметров, и необходимость мониторинга результатов реформы для своевременной корректировки налоговой политики. Оцениваются возможные последствия изменений с позиций теории оптимального налогообложения, теории поведенческой экономики и теории общественного выбора. The article discusses the planned overhaul of the tax system of the Russian Federation in 2024-2025, aimed at optimizing budget revenues, reducing tax offenses and supporting small businesses and investors. Changes in personal income tax, corporate income tax, and insurance premiums are being considered. The purpose of the study is to evaluate the effectiveness and relevance of these changes. The analysis is based on data from the Federal Tax Service and materials from the Ministry of Finance of the Russian Federation. Special attention is paid to the impact of the reform on regional budgets, investment activity and social welfare. The potential risks associated with changes in tax parameters and the need to monitor the results of the reform in order to adjust tax policy in a timely manner are discussed. The possible consequences of the changes are assessed from the standpoint of the theory of optimal taxation, the theory of behavioral economics and the theory of public choice.

В статье рассматриваются актуальные вопросы дробления бизнеса в России, проводится различие между законной реструктуризацией и незаконными схемами уклонения от уплаты налогов. Подробно описываются основные признаки искусственного дробления бизнеса, включая многоуровневые структуры, несоответствие масштабов деятельности и организационной структуры, отсутствие самостоятельности дочерних компаний и использование подставных фирм. Подчеркиваются значительные правовые и финансовые риски, связанные с незаконным дроблением, включая существенные штрафы, доначисление налогов и потенциальную конфискацию активов в соответствии с УК РФ и КоАП РФ. Также рассматриваются возможности, предоставляемые налоговыми амнистиями для легализации незаконно разделенного бизнеса, подчеркивается важность своевременного соблюдения условий амнистии во избежание применения полного объема предусмотренных законом санкций. Анализ опирается на соответствующие статьи ГК РФ и многочисленные документы Федеральной налоговой службы (ФНС России), подчеркивается необходимость для предприятий уделять приоритетное внимание этичным стратегиям оптимизации налогообложения. This article examines the complexities of business fragmentation in Russia, differentiating between legitimate restructuring and illegal tax avoidance schemes. It details the key indicators of artificial business fragmentation, including multi-level structures, discrepancies between activity scale and organizational size, lack of subsidiary independence, and the use of shell companies. The significant legal and financial risks associated with illegal fragmentation are highlighted, including substantial fines, tax reassessments, and potential asset confiscation under articles of the Criminal and Administrative Codes of the Russian Federation. The article also discusses the opportunities provided by tax amnesties for legalizing illegally fragmented businesses, emphasizing the importance of timely compliance with amnesty conditions to avoid the full force of legal sanctions. The analysis draws on relevant articles of the Russian Civil Code and numerous pronouncements from the Federal Tax Service (FTS), underscoring the need for businesses to prioritize ethical tax optimization strategies.

According to the Russian legislation, taxpayers in Russia are both legal entities and individuals. The subject of the study is taxation of the individuals. The purpose of the article is to analyse changes made to the tax legislation from 2025 (the tax reform of 2025), their impact on the social status of the individuals (on the tax burden). The study uses the following methods: analysis and synthesis, grouping, generalisation, consideration of phenomena in dynamics, tabular method. The information base are changes in taxation from 2025, reports of the Federal Tax Service, official data from the Federal State Statistics Service, internet resources, publications on the topic under study, etc. The research examines direct taxes paid by the individuals, among which the largest share is occupied by personal income tax (hereinafter referred to as OIT). The study has found that the tax burden on the individuals is intensified by the introduced progressive scale of the PIT, increase in the minimum wage, in land tax rates, tax on their property, excises, introduction of a tourist tax, taxation of interest on bank deposits, etc. We have found a decrease in the social function of tax deductions for the PIT (standard, social, property ones), and budget losses due to their provision are insignificant. The introduced changes do not eliminate the existing differences in the level of salary of workers by industry and region.

The tax reform of 2025 has become one of the largest changes in recent decades. The groundbreaking changes in tax legislation adopted as part of the tax reform raise many questions among representatives of small and medium-sized businesses. This explains the relevance of the research topic. The purpose of the study is to analyze the most important changes introduced in business taxation in connection with the announced tax reform. The objectives of the study are to identify both the positive and negative sides of the tax reform based on the study of changes in tax legislation, including issues of taxation of small businesses in connection with applying the simplified taxation system, and to assess the degree of their impact on the budgets of the budgetary system of the Russian Federation. Materials and methods. The information base of the study was data from reports of the Federal Tax Service of the Russian Federation on the accrual and receipt of taxes and fees to the budgets of the country's budgetary system, reports on the tax base and the structure of tax accruals for which changes are envisaged, and federal laws that amended the Tax Code of the Russian Federation. The study was conducted using research methods generally accepted in economics: analysis and synthesis, generalization, comparison, etc. Results. The main directions of tax reform – 2025 are examined. A comparative assessment of tax revenues in 2020 and 2023 is made. The following trends were identified: tax changes are aimed at increasing the tax burden on taxpayers and budget revenues of the budgetary system of the Russian Federation, primarily the federal budget. Conclusions. Tax changes are mainly of a fiscal nature, and the tax burden will increase not only on businesses, but also on individuals (both directly with the introduction of a progressive scale of personal income tax, and indirectly through an increase in the tax burden on businesses and subsequent transfer to end users), which will eventually result in an increase in budget receipts. Due to the tax reform, the burden on businesses will increase, budget revenues will increase, but the situation of regional and local budgets will not improve.

Normal functioning of any industrial enterprise significantly depends on the technical equipment of production. Low investment activity of economic entities, which in recent years contributed to a high degree of physical and moral depreciation of fixed assets, in the conditions of reduced opportunities for public investment due to the sanctions, limited credit availability, and high rates of the Bank of Russia strengthen the role and importance of own sources of economic entities in fixed assets reproduction process. The relevance of the issue increases in conditions of high level of fixed assets depreciation in commercial organizations and reduction of fixed assets renewal ratio. The subject of the study is the regional depreciation policy assessment. The purpose of the study is to identify the directions and possibilities of effective amortization policy to ensure fixed assets reproduction. Such research methods as analysis and synthesis, grouping, generalization, comparison, tabular, etc. were used. The present study is based on the official data of the Federal State Statistics Service and the Federal Tax Service. It has been established that the regions have a high degree of fixed assets depreciation, extremely low rate of their renewal, and a small share of amortization charges in the costs. The methods of fixed assets depreciation provided for by Chapter 25 of the Tax Code of the Russian Federation as investment sources formation are underused.

Aim. The work aimed to determine priority fields of digitalization of tax administration in relation to entities of the agricultural sector of the Russian Federation (RF), including an analysis of problems of the current functioning of the unified agricultural tax (UAT) mechanism, and to develop proposals for the implementation of digital solutions aimed at increasing transparency, automating interaction with tax authorities, and reducing the administrative load on agricultural producers.Objectives. The work seeks to analyze the current level of digitalization of tax administration in the agro-industrial complex; to identify organizational, infrastructural and legal barriers to the implementation of digital technologies in the tax policy of the unified agricultural tax; to study the current digital tools used by the Federal Tax Service (FTS of Russia), and assess their applicability to agricultural entities; to develop models of digital administration of the unified agricultural tax taking into account interdepartmental integration and the level of digital maturity of agricultural organizations; to propose a set of measures for the implementation of digital services, mobile applications and training platforms for agricultural workers; to define digital benchmarks for the transformation of tax administration in the industry.Methods. The study employed systemic and comparative legal approaches which enabled to identify structural relationships between tax regulation entities and digital platforms; as well as an economic and statistical analysis of official reporting data from the Federal Tax Service of Russia, the Ministry of Agriculture of Russia, and the Ministry of Digital Development of Russia for 2019–2024 was performed. The project method was used to create a digital administration model for the unified agricultural tax, including a description of the platform functional architecture and an assessment of the expected results. The graphical method is used to visualize the integration links between participants in tax interactions, as well as to compile a comparative table of the current and target state of digital transformation in the industry.Results. It was established that the level of digitalization of tax administration in agriculture remains fragmentary, namely less than 40% of entities use electronic document management; and integration with the information systems of tax authorities is difficult due to the lack of standardized solutions and weak digital infrastructure in a number of regions. Key barriers were identified. These include insufficient digital literacy of taxpayers, low level of Internet access, and poor adaptation of existing digital platforms to the specifics of the unified agricultural tax. A digital administration model was developed, including the creation of a single digital platform for the unified agricultural tax, the implementation of a mobile application, integration with accounting cloud systems, as well as interaction with banks and cadastral authorities. Measures were proposed for the phased implementation of digital solutions with an assessment of their effect by key indicators, namely reporting processing times, the share of digital document flow, and the degree of automation of calculations. The results are systematized in tabular and graphical ways, indicating the promising architecture of tax interaction.Conclusions. The theoretical and regulatory aspects of digitalization of tax administration in the agricultural sector were analyzed with an emphasis on the unified agricultural tax. A need was identified to adapt the system of interaction between tax authorities and agricultural producers to industry specifics, eliminate digital inequality, and optimize information exchange. The scientific novelty consists in the development of a model for the unified agricultural tax digitalization, which includes information exchange, automation of tax calculations, and digital services. Measures for regulation, training, information security, and monitoring with cost assessment were proposed. The results confirmed the model efficiency for successful digitalization of tax administration in the field of agricultural business. The proposed measures can be used in programs for digitalization of tax administration and support of the agro-industrial complex.

Aim. To study the impact of the digital economy on the tax system and identify the main aspects of digital taxation in the modern world in order to understand its features and opportunities for economic development.Methodology. Based on the reporting data of the Federal Tax Service of Russia, statistical data of the Ministry of Digital Development, Communications and Mass Media of Russia and the Bank of Russia, an analysis of the development of the digital economy and its impact on digital taxation was conducted. To write this topic, the author used modern methods of scientific research such as analytical, statistical, methods of grouping, graphical and tabular presentation of data.Results. It shows what digital technologies are used by organizations of the business sector in Russia and other countries. If the state has decided to digitalize any of the spheres of activity, then this process will certainly be associated with high costs, thus the author gives the dynamics of gross domestic costs for the development of the digital economy in Russia. Today, we can no longer exist without digitalization, which improves and makes our lives easier, such as the introduction of the electronic system of fast payments (FPS). But with the development of digitalization, cyber fraudsters have also appeared who stole 15.8 billion rubles from Russian citizens from various banks without their consent in 2023. The author proposes methods for protecting electronic payments in the digital system.Research implications. Digital services are in demand in Russia; they are actively used and developed. Digital services benefit taxpayers by reducing the amount of time spent and requested documents; opportunities for tax and fee evasion. Digital services also have a positive effect on tax authorities – they modernize the tax administration process, thereby reducing the state’s monetary costs. As a result, tax authorities increase the amount of time they spend on solving more complex and ambiguous tasks, transferring routine and monotonous work to digital services. With the introduction of digitalization, tax revenues to the budget system of the Russian Federation have increased, such as, for example, with the introduction of the mobile digital application “My Tax” – an additional 62,517 billion rubles in professional income tax were received by the budget system of the Russian Federation in 2023. The dynamics are shown: the volume of transactions in the fast payment system (FPS); the number of transfers and amounts of purchases made for goods and services by Russian citizens, the number of trade and service enterprises (TSP) accepting payment through the fast payment system.