Description:
The article identified and disclosed the basic problem of registration of taxpayers with the tax authorities of the Russian Federation, such as the registration of one-day firms and organizations-migrants, a large amount of documents and others. Special attention is paid to identify ways, which can optimize the interaction between taxpayers and tax authorities in the taxpayer’s registration, including electronic registration procedure taxpayers. The practical significance of this work is developed activities aimed at improving the quality of The Federal Tax Service of the Russian Federation.