DIGITALIZATION OF THE TAX SYSTEM AS A NEW PHILOSOPHY OF SUSTAINABLE DEVELOPMENT

The article discusses the digitalization of the tax system as a new philosophy of sustainable development. The tax system, once tied to paper declarations, physical offices, and slow procedures, is now entering a phase of profound digital transformation. This process is not simply a technological modernization -it marks a new philosophy of statehood. The essence of this new philosophy lies in the integration of tax mechanisms into the concept of sustainable development. The aim of the study is to understand the digitization of the tax system not only as a technical tool for modernization, but as a new paradigm of statehood that combines transparency, fairness, and sustainability in relations between the state, citizens, and the economy. Objectives: 1. To examine the digitization of the tax system as a manifestation of the transformation of the social contract between the government and citizens. 2. To analyze the philosophical foundations of tax justice in the digital age. 3. To determine the role of digital technologies in shaping a culture of tax awareness and responsibility.4. To evaluate the digital tax system as a mechanism for harmonizing economic interests and social stability. In this sense, the digitization of taxation is the beginning of a new way of being a state, capable of thinking long-term and acting in such a way that economic rationality is consistent with human dignity and the limits of the planet. It is emphasized that modern taxes go beyond the purely fiscal function and become an instrument for building social trust, economic balance, and democratic values. Particular attention is paid to the impact of Big Data, artificial intelligence, and blockchain on administration and control processes in the tax sphere. It is argued that a digital tax system can not only ensure effective management of financial flows, but also contribute to the establishment of a new tax culture, where tax payment is seen as a form of participation in the common development of society. The paper offers theoretical approaches and practical recommendations for the implementation of digital innovations in the field of taxation, taking into account the principles of sustainable development. In this sense, the digitization of taxation demonstrates a new way of acting so that economic rationality is consistent with human dignity, which is why a digital tax system is not only a technical tool for effective administration but also a strategic direction for the development of society. It combines innovative technologies with the principles of social justice and transparency, creating conditions for strengthening trust between the state, business, and citizens.