THE HISTORICAL MOVEMENT OF THE TAXATION: FROM THE ANCIENT WORLD TO THE DIGITAL AREA

This article examines the historical evolution of taxation, from its origins in ancient civilizations to the modern digital age. The study examines how tax systems have changed in response to economic, technological, and social changes, and how humanity has responded to them. The article analyzes the differences between ancient tax systems and modern tax systems.

The results show that the tax system is becoming more transparent, digitalized and efficient over time. Due to the development of the digital economy, they are becoming an integral part of the tax system. Along with the development of technology, people have also formed a tax culture, they fully realize that taxes are not a mandatory requirement, but rather a means of further improving the quality of services provided by the state.

The findings also highlight the growing importance of global tax coordination and the role of technology in shaping future tax policy.