Abstract
In the conditions of the digital economy, large-scale changes are taking place in all spheres of activity. The tax sphere is no exception. A few years ago, the active digitalization of tax authorities began. The study examines the prerequisites that provide the basis for further change in the tax system and the consequences for the economy are presented. The introduction of digital technologies can bring economic and social benefits for the state and society. Under the influence of digitalization, new formats of interaction between subjects of economic relations are being introduced. The current state of digitalization of tax authorities is analyzed. The central issue is the digitalization of tax control processes and the need for its development. An information system for digitalization of tax administration is being actively created. Combining all information sources into a single information system makes it possible to analyze large amounts of data based on modern digital technologies. Recently, modern digital technologies have been consistently introduced into the practice of tax administration. Special attention is paid to possible risks in the digitization of the tax sphere.
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Mikhaleva, O.L. (2022). Modernization of the Tax Sphere in the Digital Economy. In: Ashmarina, S.I., Mantulenko, V.V., Vochozka, M. (eds) Proceedings of the International Scientific Conference “Smart Nations: Global Trends In The Digital Economy”. Lecture Notes in Networks and Systems, vol 397. Springer, Cham. https://doi.org/10.1007/978-3-030-94873-3_68
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DOI: https://doi.org/10.1007/978-3-030-94873-3_68
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