Emerging trends in the Development of the tax administration ecosystem

Abstract

This study examines the digital transformation of tax administration and the innovative tax management and compliance technologies implemented by the Federal Tax Service of the Russian Federation (FTS of Russia). The research aims to identify the priority measures required to enhance the effectiveness of tax policy pursued by both public authorities and business entities under conditions of an increasing tax burden while maintaining a balanced relationship between tax authorities and taxpayers. The study identifies the key trends shaping the evolution of the tax administration ecosystem, including emerging models of interaction between taxpayers and tax authorities, as well as the digital technologies and analytical tools employed to achieve fiscal objectives while fostering a competitive, trust-based environment and reducing taxpayers’ administrative compliance costs . The findings indicate that improving the quality of interaction between participants in tax relations has become a central element of contemporary tax administration, complementing its primary objective of increasing tax revenues within the national budgetary system. Advanced digital technologies constitute the principal driver of this transformation by strengthening both the analytical capabilities and procedural efficiency of tax control. The study substantiates the current directions of tax administration ecosystem development aimed at creating a transparent, digitally enabled, and taxpayer-oriented environment that promotes voluntary compliance and cooperative relationships between tax authorities and taxpayers. The findings contribute to the understanding of the ongoing modernization of tax administration and are of practical relevance to policymakers, business practitioners, and professional tax advisers.