Transformation of tax administration in the context of digitalization

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The article discusses the issues of digitalization of the institute of tax administration in the conditions of digitalization of society, describes innovative changes in tax legislation. Positive and negative aspects are noted in terms of the lack of systematic and comprehensive digitalization of tax administration in general. The conclusion is made about the need for a gradual, evolutionary nature of the introduction of information technologies in the field of tax relations.

Digitalization, tax administration, tax monitoring, taxpayer, tax authority

Короткий адрес: https://sciup.org/170197927

IDR: 170197927   |   DOI: 10.24412/2500-1000-2023-3-2-162-165

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