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The study focuses on the relation transformation in the digital economy between tax authorities and individuals using “Individual Taxpayer Personal Account” e-service of the Federal Tax Service (FTS). In this regard, on the basis of statistical data, the degree of the person’s integration into digitalization processes of tax administration is estimated. The FTS “Individual Taxpayer Personal Account” e-service is analyzed from a taxpayer’s perspective. First, wide opportunities available for an individual with an access to the personal account are systematized and described. Informational, control, and socio-economic functions of the personal account are determined. In terms of information, the e-service advantages are as follows: the possibility to obtain and, in case of discrepancy, to clarify the data on property objects, the amounts of accrued taxes, and to receive notifications from a tax authority. The advantages of the personal account from the control function viewpoint are that a taxpayer can monitor the progress of the desk audit; compare the amounts of income tax deductible according to the tax return and recognized by a tax authority. The socio-economic aspect of the eservice advantages is the ability to promptly schedule an appointment with a tax office; to file necessary requests to a tax authority and receive answers; to save time and money by filling out a personal tax return, paying taxes online; no need to visit a tax authority and bank reserving this option until absolutely necessary. The advantages of using the individual taxpayer personal account are proved by the survey and polling results of taxpayers by the authors. In reality, in using the e-service, a taxpayer encounters some difficulties, which are grouped per the following criteria: technical and human factors, the factor of taxpayer’s financial literacy. Technical problems, in particular, include the service unavailability due to technical failures, Internet access, and others. The human factor is manifested in the form of confrontation to innovations, distrust of e-services. The taxpayer’s financial literacy fails to provide insight into the tax legislation conflicts. These problems are also indicated by the taxpayers in the survey and polling process. Recommendations to increase the human interest and adaptation in using “Individual Taxpayer Personal Account” e-service are provided.

A person in the Digital Transformation of Tax Administration: Opportunities and Reality