INNOVATIVE APPROACHES TO IMPROVING TAX ADMINISTRATION
DOI:
https://doi.org/10.47390/SPR1342V5I1Y2025N12Keywords:
digital economy, tax administration, digitalization, Fourth Industrial Revolution, digital taxes, cryptocurrency, blockchain technologies, big data, artificial intelligence, global tax administration.Abstract
Tax systems continuously adapt to human activities and living conditions, undergoing processes of change and improvement. Currently, the "Fourth Industrial Revolution" is bringing unprecedented changes to production, entrepreneurship, and daily life. Tax systems strive to adapt to these changes, but this process is not always successful. New types of taxes and management mechanisms are often formed through trial and error. This article examines the transformation of tax administration in the context of the digital economy, analyzing modern approaches aimed at creating an effective national tax system. Additionally, innovative solutions and recommendations for the development of tax administration in our country are proposed.
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