ISSUES OF ORGANIZING TAX CONTROL AND ITS DIGITALIZATION

Abstract

In the uneven movement of financial flows in the world, there are frequent cases of finding various ways to avoid paying taxes and using them for their own benefit. According to estimates by the United Nations Conference on Trade and Development, “developing countries illegally transfer financial resources worth $100 billion per year to other territories in the form of “profit shifting” practices, creating tax evasion within the national economy.”249 As a result of various forms of tax evasion, tax revenues lost due to the use of tax minimization schemes, inefficient spending and reinvestment of the profits received by taxpayers in developed and developing countries amount to 400 billion US dollars per year. This, as an important direction of tax policy in countries around the world, stimulates the strengthening of tax control to a new level, that is, the digitalization of this area.