IMPROVING TAX ADMINISTRATION THROUGH ELECTRONIC TAX SYSTEMS AND THEIR ECONOMIC EFFICIENCY
Keywords:
Key Words: E-taxation, Tax Administration, Economic Efficiency, Tax Compliance, Digital Transformation, Tax GapAbstract
Abstract. The digital transformation of tax administration has become a key
reform strategy for improving revenue collection, reducing compliance costs, and
combating tax evasion. Based on data from the OECD, IMF, and case studies from
Estonia, Rwanda, Brazil, and Uzbekistan, this study shows that electronic filing, e-
payment, and integrated tax systems help reduce the tax gap, lower administrative
costs, and enhance taxpayer compliance. The article concludes with policy
recommendations to further improve the effectiveness of electronic tax systems and
maximize their economic benefits.
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