INTEGRATION OF INNOVATIVE TECHNOLOGIES IN THE TAXATION PROCESS OF LEGAL ENTITIES
Keywords:
Corporate taxation, innovative technologies, digitalization, tax administration, automation, artificial intelligence, blockchain, Big Data.Abstract
This article analyzes the integration of innovative technologies into the taxation processes of legal entities. It discusses the main directions of digital transformation, the advantages and challenges of implementing modern technologies such as artificial intelligence, Big Data, blockchain, and digital platforms. Special attention is paid to the impact of digitalization on transparency, efficiency, and risk mitigation in tax administration, as well as the requirements for the adaptation of legal, technical, and organizational frameworks. The article also highlights the future prospects and strategic importance of technological modernization in corporate taxation.
References
1. www.info.uz
2. Slemrod, J., & Gillitzer, C., "Tax Systems," MIT Press, 2020.
3. Koop, C., "Public Service Innovation and Use of Tax Technology," Policy Studies Journal, 2019.
4. Romanova, I. V., "Digital Transformation in Tax Administration," Journal of Tax Reform, 2022.
5. Bryson, J., "Artificial Intelligence and the Future of Tax Compliance," Cambridge University Press, 2023.
6. Murphy, K., & Swenson, C., "Big Data Analytics in Tax Policy," Economic Policy Papers, 2021.
7. Chapman, P., "Blockchain Applications in Taxation," Oxford Tax Review, 2023.
