Digital Transformation of Tax Control: Experience of the Federal Tax Service of Russia and International Practices

In the context of rapid digital transformation, tax authorities are increasingly moving away from traditional ob-servation-based control to intelligent predictive analytics systems. The article addresses the current state of digitalization of tax administration in Russia and examines the main initiatives of the Federal Tax Service of Russia. A comparative analysis with foreign countries (USA, UK, Australia, Austria) is presented, as well as a model for predicting the steady growth of income from digital technologies. The novelty of the study lies in the quantitative similar foreign benchmarks for assessing the predicted effectiveness of Russian initiatives in the field of invisible technologies. The results obtained ensure the transition of efficiency to invisible tax control based on data and justify further investments in predictive technologies. Their dynamic development makes it necessary to develop effective ways of measuring their performance in order to achieve long-term fiscal sus-tainability and institutional innovation.