The article dwells on the principal tax risks the Russian economy will have to be faced with under the conditions of transition to the digital format. The author considers necessary and sufficient directions of the activity of tax administrations to be implemented in order to improve an efficiency of tax administering and reducing of negative consequences of new risks as the product of the digital economy. According to the author`s opinion, the government ought to predict and respond timely to emerging trends of business development associated with the evolutionary changes of both national and global digital spaces. The digital economy opens up new opportunities to empower business-structures and to implement a qualitatively new stage of development of tax administering related to digital format allowing to provide stable tax revenues for the budget.
tax risks, digital format, tax administration, national digital space, digital economy, tax administering, business-structures
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