System-Technological Guidelines for Overcoming the Cognitive Gap in the Tax Sphere in the Conditions of Digitalization of the Economy
The relevance of the study is explained by the presence of various cognitive gaps between tax theory and practice. It is established that the practice of tax administration is more developed, and the problem of balancing the interests of participants in tax relations is better developed in theory and methodology. The subject of the research is the processes of tax administration and achieving a balance of tax participants interests. The purpose of the work is elaborating of directions for the line of development of tax administration and leveling the imbalance of interests of participants in tax relations, using system-technological guidelines for overcoming the cognitive gap in these areas in the conditions of digitalization of the economy. The practical significance and scientific value of the article lies in the development of proposals for leveling the differences between science and practice, focusing not only on the ongoing, but also future global transformations of a technological nature. It is concluded that large-scale and multidimensional projects in the tax sphere should initially be considered and built on the basis of the latest system paradigms, technological trends and technology integration. The authors formulate proposals for the development of a methodology for assessing the imbalance of interests of participants in tax relations as one of the tools that can be used in creating a tax ecosystem.