THE TRANSFORMATIO N OF THE TAX CONTROL IN THE CONDITIONS OF DIGITAL ECONOMY

The article substantiates the necessity of introduction of electronic document circulation between business entities and the Federal tax service of Russia in the framework of the common space of trust, creation of specialized centers for storage of primary documentation, legislative consolidation of the concept of "Electronic database of accounting", which includes the obligation to attach to accounting transactions digitized primary documents in electronic form. The proposal to create a single primary unified document is considered. The transformation of the mechanism of public - private partnership in the tax sphere on the example of labeling of goods is proposed. The mechanism of functioning of Institute of tax consulting in the conditions of digital economy is optimized and necessity of transformation of tax consulting and its integration into tax legal relations in the form of the intermediary between tax authorities and taxpayers is proved, the changes in structure of tax authorities regarding the control block are proposed.