Tax consulting in the context of the digital transformation of tax administration in Russia.

   Tax consulting becomes of great importance in the conditions of qualitative development of tax administration. The increased digitalization of the activities of tax authorities, the increase in the analytical component of pre-verification analysis, the successful implementation of a risk-based approach in the activities of tax authorities lead to the need to revise the principles of interaction between tax authorities and taxpayers. Despite a significant decrease in the number of tax audits, each of them ends with a certain shock for economic entities. In this regard, taxpayers are aware that the possibilities of tax authorities for collecting and analyzing information are very wide and they need fundamentally new methods of organizing tax accounting and assessing the tax environment. As a rule, most taxpayers are not able to assess their digital portrait, which has developed based on the risk profiles in the system of tax authorities. In tax consulting, it is important to understand the
risk criteria and the dynamics of the taxpayer’s indicators that have developed in the tax authority in order to predict actions against a particular taxpayer. Tax consulting in the context of the digital transformation of tax administration acquires a different meaning, the risk-oriented approach used in the activities of tax authorities leads to the need for taxpayers to develop adequate models of behavior and interaction with tax authorities, the center of gravity of tax consulting shifts from solving problems based on the results of tax audits to the level of business planning and assessment of the tax environment.

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