СОВЕРШЕНСТВОВАНИЕ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ В УСЛОВИЯХ ЦИФРОВОЙ ЭКОНОМИКИ: ПРАВОВЫЕ АСПЕКТЫ

The dynamic development of information technology, which currently is taking place all over the world, is changing the existing conditions in the economy and public administration. Borders between countries have not been perceived as a barrier to information and financial flows for a long time, and the mobility of capital and the development of financial technologies have led to the fact that the minimization of taxpayers' obligations is increasingly taking place in the digital field. New virtual and hybrid business models are being created, the spread of digital goods and services is accompanied by the development of fraud in the field of electronic commerce, and the emergence of startups based on modern technological solutions leads to the invention of shadow digital assets. As a result, the behavior of not only consumers but also professional participants in the turnover, as well as government agencies, is changing.