AUTOMATION OF TAX ADMINISTRATION: CHALLENGES AND DEVELOPMENT PROSPECTS
Keywords:
tax administration, automation, digital economy, e-tax systems, information technologies, public finance, tax policy, transparency, e-government.Abstract
This article examines the issues of automating tax administration and its role in
improving the efficiency of the tax system in the context of digital transformation. The
automation of tax administration is considered one of the key tools for increasing tax
collection efficiency, reducing administrative costs, minimizing the shadow economy,
and enhancing transparency between tax authorities and taxpayers. The paper analyzes
the economic essence of tax administration, the main directions and stages of its
automation, modern information and communication technologies used in tax systems,
and international best practices. In addition, the article identifies the main challenges
faced in the automation process, including technological, institutional, legal, and
human resource-related problems. Special attention is given to the experience and
prospects of tax administration automation in developing economies, with
recommendations aimed at improving digital tax governance and ensuring sustainable
fiscal development.
References
1. OECD. Tax Administration 3.0: The Digital Transformation of Tax Administration.
2. World Bank. Digital Tax Administration and Compliance.
3. IMF. Revenue Administration: Digitalization and Reform.
4. National legislation and policy documents on tax administration reform.
