Abstract
The article examines the importance of the effective use of digital technologies
as a tool for combating the shadow economy and increasing state budget revenues. It
analyzes the impact of digitalization on the transparency of financial flows, improving tax
administration and reducing opportunities for tax evasion. Particular attention is paid to
successful examples of the implementation of digital solutions in various countries, as well
as their impact on economic activity and social well-being. The article presents
recommendations for optimizing the use of digital technologies in government agencies and
businesses, aimed at creating a fairer and more efficient tax system.
