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Abstract
This article examines the importance of digital tax systems in ensuring the stable formation of state budget revenues. The study analyzes how digital tax administration improves compliance, transparency, and revenue predictability. Emphasis is placed on the role of automation, data analytics, and electronic services in reducing tax evasion and expanding the tax base. The findings indicate that digital taxation strengthens fiscal sustainability, enhances public trust, and improves budget planning. The study concludes that digital tax systems are a key component of modern public finance management in the digital economy.
References
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