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This is a Literature Review study.

August 17, 2025Open Access

Development of the tax control system in the context of digitalization

Key Points

The development of the tax control system increases efficiency and transparency in managing tax compliance.
Key metrics include reductions in tax gaps and increases in tax receipts, showing effectiveness of digital tools.
The article conducts an analysis of tax authorities' activities in the context of modern digitalization strategies.
The shift towards a digital ecosystem highlights opportunities for stronger tax administration and monitoring capabilities.

Abstract

The use of innovative digital technologies is conditioned by the need to minimize tax gaps, increase tax receipts, fees and contributions, as well as to reduce the share of the shadow economy. The article discusses the specifics of the development of the tax control system in the digital ecosystem. The article analyzes the activities of tax authorities in the context of digitalization and defines the prospects for the development of tax administration.

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Cite This Study

Lipatova et al. (Fri,) studied this question.

synapsesocial.com/papers/68a36dd20a429f7973330d07 https://doi.org/https://doi.org/10.29039/2500-1469-2025-13-6-433-449

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