The purpose of the research is to study the theoretical and methodological basis of the impact of digitalization on the processes of tax administration.

The methodology of the research - methods such as scientific generalization, synthesis, analysis, comparison and a systematic approach were used.

The results of the research - as a result of the study, the main advantages of digitalization of tax administration processes were identified.

The practical importance of the research - the results obtained can be used as a theoretical and methodological basis in determining the directions of digitalization to increase the efficiency and improve the quality of tax administration.

The originality and scientific novelty of the research - the theoretical foundations of the interaction between digitalization and tax administration, the impact of digitalization on improving the processes of tax administration, as well as the possibility of reducing the negative impact of new types of tax risks in the digital economy.

Keywords: information technology, tax policy, tax administration, tax system, tax risk, digital economy, big data.