Digital Transformation of Tax Administration as a Strategic Basis for Personal Income Monitoring System: The Genesis of Digital Asymmetry Risks

This study focuses on the digital transformation of personal income tax administration, a key element of the strategic focus on achieving digital maturity in public administration. The author aims to identify systemic imbalances arising during this transformation, analyze the associated institutional risks, and develop measures to minimize them. The objective of this study is to develop recommendations for improving tax administration, ensuring a balance between fiscal efficiency and the protection of taxpayers’ rights. To this end, a comparative analysis of Russian practice and international experience (Singapore, Estonia) was conducted, and an institutional approach was applied. Comparative and institutional analysis were used as the primary research methods. The study identified and systematized the phenomenon of “digital asymmetry” (hereinafter referred to as “DA”) between a resource- and technology-enabled tax authority and taxpayers. The author’s taxonomy reveals the key manifestations of DA: asymmetry of data, algorithms, interpretation, predictive control, and resources. It is proven that digital transformation, by strengthening fiscal control, generates risks that threaten the principles of legal certainty and fairness. A conclusion is reached regarding the need to implement a set of measures, including mandatory automatic tax returns, expanding the risk-based powers of the Federal Tax Service, and ensuring algorithmic transparency. The results of the study can be used by legislative and executive authorities to reduce institutional risks and improve the efficiency of the tax system in the context of its digital transformation. 

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