ANALYSIS OF TAX REGULATION AND ADMINISTRATION IN THE CONDITIONS OF DIGITALIZATION

Analyzing methods of the tax burden have been systematized on the basis of analysis, goals and modern regulatory framework with determination of methodological problems of their application. The effect of tax incentives on individual indicators of territories development has been examined. The relationship between taxes, tax theories and industrial revolutions has been shown. The foreign experience of digital tools application in the tax area has been studied. The problems of tax regulation and administration in the conditions of the economy digitalization have been identified