This article examines current trends in the digitalization of tax legislation and the implementation of innovative technologies in tax administration. Particular attention is paid to the analysis of digital platforms, electronic document management, electronic invoicing systems, and the use of big data to improve the efficiency of tax control. International practices, including examples from Latin American and European countries, are discussed, and the prospects for adapting these approaches to national systems are assessed. Special attention is given to the legal aspects of the digital transformation of the tax sector, including challenges related to legal certainty, personal data protection, and cybersecurity. The article aims to identify key areas for the development of the tax system in the context of the digital economy.
Application Of Innovative Technologies And Digital Approaches In Tax Legislation
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References
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