Tax monitoring as a tool for tax digitalization

In the context of digitalization, the use of digital technologies in the control activities of tax authorities is very relevant. Recently, business representatives have given preference to expanded information interaction with tax authorities. This interaction makes it possible to ensure predictability and predictability of the tax burden, speed up the closure of the tax period and reduce the volume of requested documents. The purpose of the study is to develop practical recommendations for improving tax monitoring as a tool for tax digitalization. When conducting the study, the systematic approach method was used. The article concludes that the introduction of a tax assistant based on artificial intelligence into tax processes will reduce the time required to prepare tax positions and improve their quality. The effectiveness of the digital tools used will serve as the basis for the digital concept of interaction between taxpayers and tax authorities. The results obtained can be used by domestic tax authorities when conducting tax monitoring.