New digital technologies blockchain and taxation

The article is devoted to the problem of taxation and tax administration of transactions in the digital environment. The study pays special attention to blockchain technology as a promising tool for improving tax administration and automating business processes. The relevance of the study is confirmed, on the one hand, by the increasing volume of trade in digital markets, on the other hand, by the weak base and insufficient technical capabilities of tax administration of such operations, as well as unified generally recognized global approaches.