Measures of Prevention of Tax Evasion in the Conditions of Digitalization of Tax Administration

The article is concerned with the analysis of the way the digitalization influences the prevention of tax evasion. The author draws the conclusion that in the context of digital transformation in tax administration measures to prevent tax evasion in the earliest stage provide taxpayers with opportunities to accomplish tax duty at minimum expense. Thus, digitalization of tax administration leads to expansion of preventive measures against tax evasion. According to the analysis of current tax legislation author suggests amendments of tax norms to boost the efficiency of measures aimed at fostering tax compliance.