PROBLEMS OF TAX COLLECTION THROUGH IMPROVING DIGITALIZATION IN THE TAX SYSTEM BASED ON FOREIGN EXPERIENCE

Abstract

This scientific article analyzes the issues of increasing the efficiency of tax collection by improving the digitalization of the tax system using foreign experience. The study revealed that the integration of digital technologies into tax administration has led to increased transparency of fiscal management and strengthening of control mechanisms. At the same time, the problems encountered in the process of digitization - such factors as ensuring data security, lack of institutional coordination, and low digital competence of tax officials - are analyzed on a scientific basis. Conceptual proposals for modernizing tax administration and optimizing tax collection processes are developed through a comparative study of the experiences of the United States, China, and South Korea.