Tax Support Tools for the Implementation of National Government Projects with the Digital Functioning of “Smart Government”

Russia is a country with different regional and municipal economic potential, budgetary security, tax component, relevant for the development of the country as a whole is the task of determining the direction vector for sustainable development in order to use financial, budgetary, tax, administrative and managerial resources, and increase the efficiency of the implementation and application of “Smart Government”. All of them are aimed at the implementation of national goals and national projects based on digitalization tools. In modern conditions, the public authorities are particularly acute task to ensure the effective management of public finances by the state, citizens and the business community, embedded in the fundamental principles of the functionality of “Smart Government”. The relevance of the problem under consideration is due to the need to assess the effectiveness of the implementation of national projects from the standpoint of using progressive tax tools that meet modern requirements for digitalization of the economy and embedding the mechanisms of functioning and results of the implementation of National projects into the “Smart Government”. The purpose of this scientific research is to consider the directions for improving the systematic application of tools, mechanisms and elements of tax support in order to effectively implement national government ones. The methodological basis of the study is the principles of analytical justification, a systematic and process approach using general scientific methods—generalization, comparison, induction, deduction, statistical observations, system analysisThis work can serve as a theoretical basis for creating methods for the effective functioning of “Smart Government”.