Development of approaches to improving the mechanism of taxation of personal income in the Russian Federation in the context of digitalization of tax administration[Разработка Подходов К Совершенствованию Механизма Налогообложения Доходов Физических Лиц В Российской Федерации В Условиях Цифровизации Налогового Администрирования]

The use of digital technologies in tax administration is a promising way to develop the tax system itself and a necessary condition for the transition to a qualitatively new level of implementation of taxpayers' rights. By increasing the transparency of operations in the economy and reducing the cost of meeting the tax legislation requirements, digitalization brings strong advantages that make us to take a different look at the longstanding rules of calculating personal income tax. In this regard some significant issues of tax fairness and progressivity rise.