FEATURES OF THE TAX ADMINISTRATION ON PROFIT TAX IN THE CONTEXT OF THE DEVELOPMENT OF DIGITAL INFRASTRUCTURE

Abstract

This article is devoted to the improvement of tax administration related to profit tax. Income tax is an important source of revenue for the government, and effective tax administration is essential to ensure effective revenue collection and taxpayer compliance. This analysis explores various aspects of tax administration that could be improved to simplify the process, reduce tax evasion and create a more business-friendly environment. The analysis includes a review of relevant literature, studies and experiences from different countries. At the same time, such areas as underground trade and general catering, transport by motor vehicle, housing construction and repair, provision of residential services in the economy are studied, foreign experience and scientific-practical conclusion on its application in our country. and suggestions are formulated.