INTERNATIONAL TRENDS IN THE DEVELOPMENT OF DIGITAL TAX ADMINISTRATION

International practice shows that the digitalization of tax administration is one of the most important directions for improving the efficiency of public administration. The introduction of digital technologies into the tax system increases tax collection efficiency, reduces tax evasion, and creates convenient and transparent services for taxpayers. In most developed countries, the digitalization of tax administration is implemented as an integral part of broader digital transformation strategies in the public sector. In this regard, research conducted within the OECD Forum on Tax Administration (FTA) platform plays an important role in studying international experience.