PROSPECTS FOR THE USE OF DIGITAL TECHNOLOGIES IN SECURING TAX REVENUES

Abstract

This research paper shows the impact of the process of digitalization of the housekeeper on the content of the concept of "tax administration". The digitalization process does not affect the change in the content of the concept of "tax administration". The set of elements that reflect the content include four tax administration functions derived from management functions: control (the main function in relation to the rest), planning, organization and motivation, which remain unchanged in the context of the digitalization of the economy. The process of digitalization, without changing the existing functions of tax administration, only introduces new ways to implement them.

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DOI

10.1145/3584202.3584212

Citations and references