Transformation of the essence of tax management under the influence of the digitalization of the economy and business processes

The scientific article examines the process of transformation of the essence and content of tax management under the influence of digitalization of the economy and business processes. The opinions of economists and the main approaches to the interpretation of the definition of the concept of "tax management" are determined and systematized. The main aspects of the influence of the innovative economy on the tax management procedure are outlined. Based on the results of the study, an interpretation of tax management in the context of the digital economy is proposed.