THE IMPACT OF DIGITAL TECHNOLOGIES ON THE FIGHT AGAINST TAX EVASION - A FUNDAMENTAL ANALYSIS

Efficient and transparent tax systems are fundamental to the economic health of a nation. In this context, digitization becomes an essential tool to combat tax evasion, a phenomenon that negatively affects state revenues and economic equity. This research aims to identify the impact that digital technologies have on the fight against tax evasion through a fundamental analysis of relevant literature and legislation. The study clarifies the definition of tax evasion, examines manifestations and forms of tax evasion in the digitalized economy, evaluates the effects of tax evasion on sustainable economic development, and identifies strategies and policies to combat tax evasion both nationally and internationally. The results reveal that adopting modern technologies enables tax administrations to more effectively detect and prevent tax evasion attempts, ensuring better tax collection and supporting sustainable economic development. The research can be useful for the state and tax regulators, who can undertake future strategies based on the expansion of digital technologies to combat tax evasion.