Ways to Integrate Digitalization into Tax Management: Experience of Domestic and Global Strategy

Abstract

The article examines certain aspects of the experience of different countries in the digital modernization of tax systems, identifies the key challenges and benefits of such transformations, and allows to determine the main factors that affect the success of this process. The research aims to study and summarize the experience of different countries in implementing digital technologies in the tax area with a focus on understanding the effectiveness and prospects of digitalization of tax administration systems. The authors analyze in detail such factors influencing tax administration as the efficiency of information technology, the degree of implementation and integration of digital solutions, and the level of trust in digital platforms. Taking into account the dynamics of digital technologies and their impact on international economic relations, the analysis demonstrates the possibilities of harmonizing tax legislation to adapt to new challenges. The results of the analysis can be used to develop effective strategies for digital transformation in the field of taxation at both the national and international levels.

The purpose of the article is to compare the tax burden of European countries, identify modern approaches to integrating digitalization into tax administration, study effective tools for digitalization of domestic tax authorities, and study international experience to formulate recommendations for improving tax administration.

Methods of research. Analysis of literature and regulatory documents; comparative analysis; method of systematic approach; synthesis and generalization.

Results of the study. Digital modernization is defined as the basis for the sustainable development of tax systems in the modern global economy. It is proved that the results obtained can serve as a basis for developing digitalization strategies in tax management, contributing to improving the efficiency of business processes, optimizing management decisions and increasing the competitiveness of companies in the current market environment.