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Theoretical foundations of tax administration in the digital economy

Berdieva Uguloy AbdurakhmanovnaPhD, Associate Professor of the Department of Taxes and Taxation of the Tashkent Institute of Finance
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Abstract. This article examines the theoretical foundations of tax administration in the context of the digital economy and current trends in developed countries and Uzbekistan. As a result of the research, conclusions and recommendations for improving the tax administration of digital technologies have been formed.

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