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The paper reveals the features and problems present in the process of implementing digital economy technologies that prevent the provision of a level of cooperation adequate to modern requirements between national and foreign customs structures, as well as representatives of the business community. Proposals are made to implement promising, structural, institutional and technological innovative approaches to creating customs activities using the positive experience of successful transformation of the Russian tax authorities, which allowed building a harmonious interaction with taxpayers, taking into account their expectations and needs. The current processes of globalization are characterized by complexity, inconsistency, uncertainty, and often the predominance of politics over common sense. Effective, highly professional reform of the Russian tax authorities is a convincing example, not so much of a technological breakthrough, but of the prospects and harmony of the new innovative thinking of country leaders, government representatives, businesses and citizens. In the face of various challenges, having overcome the “psychology of a besieged fortress” [1], the Russian leadership and the system of national tax authorities have found inclusive approaches to constructive dialogue and cooperation with the international Organization for economic cooperation and development (OECD). In turn, the OECD, clearly demonstrating the predominance of economic interests over politics, has provided an opportunity to study and implement the most advanced and promising world achievements in Russian tax administration, based on the highest level of human capital and the fruits of freedom and human creativity. The authors of the article, using a concrete example, defend the point of view that constructive transformations, stable, sustainable mutually beneficial development of international relations and socio-economic relations within any country, are achieved only through mutual dialogue, trust and exchange of achievements of civilization.

Using the experience of digital transformation of tax authorities to harmonize customs activities