IMPROVING THE TAXATION SYSTEM IN THE DIGITAL ECONOMY

This article provides a comprehensive analysis of the theoretical and practical aspects of improving the taxation system in the context of the digital economy. It examines the key features of the digital economy, including the dominance of intangible assets, the expansion of cross-border transactions, and the growing share of digital services, which create new taxation challenges. The study substantiates the opportunities to enhance the efficiency of the tax system through the digitalization of tax administration, the implementation of advanced technologies, and the improvement of the regulatory framework. Based on the analysis of international experience and national practices, the research develops scientific conclusions aimed at effective taxation of digital economy entities, ensuring fiscal stability, and reducing the shadow economy.本文针对数字经济背景下税制优化的理论与实践维度展开全面剖析。文中梳理了数字经济的核心特征：无形资产占据主导地位、跨境交易规模持续扩张、数字服务占比不断攀升，上述特征均催生了全新的税收征管难题。本研究证实，可通过税收征管数字化、先进技术落地应用以及监管框架优化，提升税制运行效率。基于国际经验与各国实践的分析，本研究形成了一系列科学结论，旨在实现数字经济主体的有效税收征管、保障财政稳定并缩减影子经济规模。