ANALYSIS OF THE IMPACT OF DIGITALIZATION ON THE EFFECTIVENESS OF TAX ADMINISTRATION IN DEVELOPING COUNTRIES

This article presents an analysis of the impact of digitalization on the effectiveness of tax administration in developing countries. It discusses the main trends in digital technologies and their application in the tax domain, features of digital innovation implementation in developing countries, and assesses the impact of digitalization on the processes of tax collection, control, and administration. The analysis identifies prospects and challenges faced by developing countries in implementing digital transformation in tax administration and formulates recommendations for improving the effectiveness of the tax system in the context of the digital economy.