The article discusses the current state and prospects of legal regulation by Russian legislation of the process of transformation of digital services in the field of taxation into state digital platforms.
Th e article provides and examination of new phenomena, Government Digital Platforms, which possibly can become a disruptive innovation transforming relations among authorities, business and society. Transactions costs decrease, public control and transparency enforcement over government decision making and service provision processes are in the focus of digital transformation by means of government platforms. Th e authors analyze the emergence of the term “Government Digital Platform”, investigate the peculiarities of adopting platform-based approach by government information systems, compare government digital platforms with commercial platforms. In conclusion the authors forecast future trends for applying government digital platforms in Russian public administration system.