INTERNATIONAL EXPERIENCE OF DIGITALIZATION IN THE TAX FIELD

Abstract

The relevance of the research topic is that the modern world is undergoing major changes that have not been seen in centuries, and digital technologies are an important factor in this regard. Technologies such as the Internet, big data, cloud computing, artificial intelligence, and blockchain are accelerating innovation and are increasingly integrated into all areas of economic development. Taxation plays a fundamental, supportive and guaranteeing role in national governance, and tax work is deeply integrated into all aspects of the economy and society. To adapt to the new wave of the technological revolution, promoting digital transformation has become a major trend in international taxation. The purpose of the article is to study the theoretical and practical aspects of the international experience of digitalization in the tax area as an implementation of a new model of digital modernization. The object of the study is digitalization in the tax sphere as a complex social and economic phenomenon and process. The subject of the study is the international experience of digitalization in the tax sphere as the implementation of a new model of digital modernization. Methodology of the study includes methods of systematic analysis and synthesis, institutional, cross-cultural analysis, general philosophical methods of analysis and synthesis, generalization, comparative, historical and logical. Results of the study: 1. Digitalization in the tax sphere as a complex social and economic phenomenon and process is studied. 2. The impact of the digital economy on international taxation rules is determined. 3. The deepening of tax collection and governance reform as the implementation of a new concept of digitalization development are determined. 4. The content of the concept of transformation of the tax system as a driving force of the digital economy is formulated. 5. The conditions for the formation of a model of modern management of tax legislation in highly developed countries as a standard of digital progress are identified. 6. The analysis of trends in corporate taxation is carried out. 7. The essence of the digital tax as a factor in the effectiveness of tax system reform in the digital economy is revealed. The scientific novelty and practical significance of the study is that for the first time a large amount of information on international experience of digitalization in the tax sphere as the implementation of a new model of digital modernization is summarized.