## 2 Methodology
### Tax Administration and Innovations
This electronic service allows you to determine which category the contractor belongs to. So, for the organization, its actions will certainly testify that they have shown a due degree of caution when choosing a business partner. Currently, online, it is possible to check the potential counterparty for the presence of debt and tax offenses as well as find out the financial condition of the company. Further, thanks to the electronic service, every business owner can obtain an objective picture of how his own business looks in the eyes of the counterparty (the information that you obtain through the service \"Transparent business\" (Tax, 2018). The tax system in Russia has been changing--innovations and digital technologies have been introduced into it. Today, the Federal Tax Service of Russia provides various electronic services to tax payers. More than a dozen electronic services work on its site. Some of them are for informational purposes only (for example, Learn TIN; create your business; address and billing information of your inspectorate; reference information on property tax rates and benefits; letters from the Federal Tax Service of Russia addressed to territorial tax authorities; frequently asked questions; business risks: check yourself and the counterparty). Others allow interacting with the tax authorities (for example, online registration at the tax authority; contact the Federal Tax Service of Russia; learn about the complaint; submission of an individual's application; a stop on the account), without leaving the house. The third is for paying taxes (pay taxes). International cooperation in the field of exchange of the tax information, which is among the main regulatory instruments of the economy, has been developing. In the context of the globalization of the world economy, tax administrations are expanding international cooperation. New qualitative changes have been taking place: technological modernization and transition to digital economy form new relations between the state and citizens at the present stage of development (Tax, 2018). Currently, the tax system of the Russian State in the context of the development of the digital economy is making the transition from an electronic to \"proactive state\", which is expressed in the harmonization of tax administration, the formation of a new legal framework and the implementation of tax potential. Digitizing is the main objective for the whole public sector. It is expected that by 2025, the tax administration will be able to contact, receive information and handle all tax-related issues electronically 24/7. This goal will be achieved by:  
* building a taxpayer's access point (portal), where customers can view and change all their tax information,
* compliance by design for individuals and businesses with an online income tax register and real-time VAT data collection,
* efficiency in digitizing hard-copy documents, and
* developing mobile apps and online payment functions, etc. [35]. Internet, portal solutions, social media, mobile platforms, cloud computing and Big Data technologies are opening up new opportunities. In doing so, they are impacting on the strategies and business models of both private and public sector organizations. That is, the development of the information and communications technology sector directly affects the business climate in the country and, therefore, the dynamics of foreign direct investments [36]. The information environment is among the factors that influence the state's finances (Figure 1). It is increasingly clear that the successful application of information technology as a key enabler will determine the future success of revenue bodies in effectively and efficiently managing compliance risks and meeting rising service expectations [37]. It is important to take into account that tax policy measures are reduced to improve tax administration and the effectiveness of tax authorities. Tax control is a prerequisite for the effective functioning of the country's tax system.