THE IMPACT OF TAX EVASION ON THE SHAREHOLDER VALUE OF COMPANIES

Digital services in tax administration make it possible to combine government departments into one digital ecosystem to reduce tax evasion and reduce the costs associated with calculating and paying taxes. The results of the study showed that the use of electronic blockchain invoices has significant potential in solving a number of problems related to information asymmetry, low efficiency of data exchange between government agencies and arbitrary law enforcement. The potential for using blockchain technology is limited by several factors, including the uneven level of development of information and communication technologies across regions, as well as the low level of qualifications of fiscal officials.