Abstract:

The article explains transformations that are taking place in indirect tax administration along with the digitalization of the Russian economy. The authors explore the evolution of indirect taxes at every stage of economic development. The forms of and trends in the transformations of indirect taxes under the influence of digital technology and amid the application of a risk-oriented approach. As a result of an analytical review, trends in the digitalization of tax administration of indirect taxation in Russia were highlighted. It is proved that these trends can with high probability be reproduced in other tax systems during the development of digital control services. The research concept is, therefore, to advocate the effectiveness of solutions for the transformation of the indirect tax administration system that would be adequate to the global challenges and development trends in the digital economy of Russia.