Интеграция налоговых технологий в цифровую бизнес-среду участников внешнеэкономической деятельности

Abstract

The article presents current problems of taxation and tax systems in the conditions of digitalization of the world economy, Clarifies the concept and systematizes its distinctive features. The problems of taxation of digital business processes occurring in the international arena are identified. The ways of their solution are proposed by means of harmonization of taxation and tax systems, revision of tax legal relations, adaptation of tax legislation to new technologies, integration of tax technologies into the digital business environment of participants in foreign economic activity in order to improve the efficiency of taxation and the tax system. CZU: [336.22:004.78]:339.5.