INTERRELATION OF TAX ADMINISTRATION FUNCTIONS IN THE CONTEXT OF DIGITAL TRANSFORMATION

Abstract

The article is devoted to the role of the analytical function of tax administration and its relationship with other functions of tax administration in the context of digital transformation. The paper presents the characteristics of the concept of “tax administration”, identifies the role of the analytical function of tax administration, identifies the main elements of tax administration that determine the relationship of tax analysis, tax accounting, tax control, tax planning and regulation, examines the impact of the development of digital technologies on the improvement of tax analysis.