Functioning of the Tax Administration Ecosystem: Problems and Prospects Affecting the Implementation of the Development Tasks of the Russian Economy Under Sanctions

The digitalization of the economy is a new scientific and technological revolution, and it significantly changes the business processes of any state and actively changes the world in which we live. The digital economy is developing actively and dynamically, affecting a large number of sectors of the national economy and departments. The share of the digital economy in 2022 was 5.1% of Russian GDP. The Government of the Russian Federation is actively introducing a mechanism for automating public administration through the introduction of electronic document management. The transition to the provision of services in electronic form greatly simplifies the interaction of citizens and the business environment with administrative structures at all levels. Note that there are few publications in this area, and as a rule, they deal with the ecosystem of tax administration in the applied aspect (Ilyinsky in Chronoeconomics 4:62–65, 2021; Rukina and Denisova in Innovative Development of Modern Society: Topical Issues of Theory and Practice. Penza, pp. 48–50, 2021). The purpose of this study is to form a hypothetical model of the tax administration ecosystem in the context of the development of the digital economy. Information base is made up of regulatory legal acts of the Russian Federation, official information and statistical data of the Federal Tax Service of Russia and Rosstat; periodical press materials; monographic, dissertation; and other scientific and economic literature corresponding to the topic of the scientific article. The article uses classical methods of economic and general scientific analysis, such as comparison, analysis, and generalization. The article is devoted to the prospects for the development of the Russian tax system as an element of the digital economy in terms of considering the solution of tax administration problems as the creation of an appropriate ecosystem.