Subject. The article is devoted to a comprehensive analysis and generalization of theoretical experience in studying the tax monitoring in the Russian Federation over a ten-year period of its existence (2014–2024). Objectives. The aim is to systematize the accumulated research knowledge, identify stages of evolution of the tax monitoring concept, key trends, persistent problems, and controversial issues in the scientific literature. Methods. The study employs the systematic review analysis, content analysis of scientific publications (articles, monographs), methods of systematization by thematic blocks, contextual, comparative, and critical analysis of the content of publications. Results. I reviewed nearly 600 scientific articles on tax monitoring and identified five phases of development of the concept of tax monitoring in Russia (conceptualization, practical testing, digital transformation, systemic restrictions, tax synergy). They clearly correlate with stages of tax monitoring regulatory and practical implementation. Furthermore, the paper identifies stable systemic problems, i.e. uncertainty of legal status, technological risks of integrating IT systems and data protection, structural imbalance in accessibility for businesses (especially medium-sized ones), lack of trust and criteria for effectiveness evaluation. Conclusions. Tax monitoring demonstrated transformational potential in administration, however, systemic barriers hinder its development. The key tasks include overcoming the ‘legislative lag’ (modernizing the Tax Code), developing differentiated access models, creating effectiveness evaluation methodologies, resolving technological issues, building trust institutions to realize the ‘partnership model’.
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