Abstract
As part of the administrative reform in the Russian Federation, significant changes happen in the interaction of the state authorities and citizens, and first of all it takes place in the sphere of providing state and municipal services. The institutionalization of public services in our country is a relatively new process. The nature of the relationship itself is transformed by introducing the principle of «one window», electronic applications of citizens for services, etc. In the article the analysis of approaches to define the concept of «public service» is given, the problems of legal interpretation of the term are shown. The Federal Tax Agency of the Russian Federation (FTA of Russia) is an example of an effective implementation of the process of rendering public services in our country. The FTA activity is aimed at fulfilling fiscal functions of the state in accordance with the Russian Federation legislation, ensuring control and supervising activity, improving the quality of tax administration, as well as creating comfortable conditions for taxpayers to pay taxes. The article considers the experience of Russian tax authorities in providing public services to citizens in electronic form.