Digital Tech Integration into the Tax Control System While Maintaining Consistency with the Tax Policy Principles
Journal: Economics taxes & law
Year: 2026

This paper provides a theoretical and methodological basis for aligning digital tax control technologies with tax policy principles in Russia and Tajikistan. This study’s value and innovation stem from tax control’s digital shift and linking tech to tax system principles. The object of the study is tax relations and tax administration practices in the digital transformation of public administration in the Russian Federation and the Republic of Tajikistan. The subject of the study is the theoreti