IMPROVING TAX ADMINISTRATION IN THE DIGITAL ECONOMY

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. In particular, in the digital economy, the first stage of improving tax administration requires costs such as Internet access, staff training and the purchase of new devices, while the next stage of digitalization of tax administration leads to cost reduction and prevention of tax crime; It is advisable to use IT technologies in the system of tax refunds in accordance with the Tax Code and Presidential decrees (children whose children are studying on a paid contract, etc.). This will allow for the reduction of bureaucracy and so on.