Principles of tax administration in the conditions of transformation of the tax function

The subject of the research in this article is the substantiation of the development of the principles of tax administration in the context of the technological transformation of the tax function. The urgency of the development of modern principles is emphasized as a necessary condition for ensuring the comprehensiveness of improving tax administration in the context of the digitalization of tax functions. The purpose of the study is to systematize and substantiate the development of the principles of tax administration in the context of the technological transformation of the tax function.