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The current stage of Russian society development is characterized by the implementation of measures aimed at the development of digital technologies and their introduction into various spheres of the economy. An example of an innovative digital breakthrough in Russia is the Federal Tax Service, which accumulates significant amounts of confidential information, maintains a large number of registries, and implements a large number of services, including those not related to taxation. The realization of threats to information security in relation to information and communication technologies of the Federal Tax Service can lead to negative consequences. The purpose of the study is to build a model that allows assessing the probability of occurrence of the threats in question and their impact on digital interaction system between tax authorities and taxpayers, and the security of databases formed by tax authorities. The study applies universal methods of scientific cognition and mathematical methods for the construction of a risk assessment model. As a result, a model is proposed that allows assessment of information security risks, which information and communication technologies of the Federal Tax Service of Russia are exposed to. The proposed model can be used both at various levels of tax administration and in other spheres of state and municipal administration.

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