DIGITAL TECHNOLOGIES FOR TAX COLLECTION USED BY FEDERAL TAX SERVICES OF THE RUSSIAN FEDERATION IN MOSCOW

This article discusses some modern digital technologies that are used by the FTS of Russia in Moscow to optimize tax collection processes. In current conditions of rapid digitization in all spheres of public life, the development of digital technologies of public authorities is having great importance. A main element for the further development of the country’s modern tax system is the development of digital technologies of the FTS of Russia. Currently, the FTS of Russia in Moscow is one of the leaders in the implementation of innovative digital technologies. The authors examine in details technologies such as automated tax collection control systems, a single tax account, tax monitoring, a digital tax code, a taxpayer’s personal account and digital system “Taxes. Information for Federal Tax Services”. The scientific novelty of this article lies in the preparation of a forecast of VAT revenues in 2025, which will be collected from taxpayers using the ACS VAT. The subject of the study is the digital technologies of the FTS of Russia in Moscow to collect tax. The object is the analysis of automated tax collection control, namely: ACS VAT and ACS CRE. The work uses general scientific research methods, makes a forecast and conclusion on VAT receipts in short term and gives recommendation for tax payment by automated tax collection control systems.