ECONOMIC FOUNDATIONS FOR IMPROVEMENT OF TAX POLICY IN DIGITAL ECONOMY

The research relevance is determined by the need to form an effective tax system that ensures economic growth, investment attraction and improvement of living standards. The study aimed to identify the economic foundations and directions for improving tax policy in the context of digitalisation to ensure sustainable economic growth, increase investment attractiveness and efficiency of tax administration. To achieve this goal, methods of theoretical analysis, comparative analysis, statistical method, expert evaluation method and system analysis were used. The study analysed the theoretical aspects of tax policy and its role in ensuring sustainable economic development. The study determined that the high tax burden on businesses and individuals is a barrier to development and investment activity, which slows down economic growth and restrains production potential. Administrative difficulties and bureaucratic obstacles in tax administration were also noted, which reduces the efficiency of tax authorities and increases transaction costs. Insufficient digitalisation of tax processes limits their transparency and efficiency. Measures are proposed to reduce the tax burden, simplify procedures and introduce information and communication technologies into administration. Implementation of these measures will increase transparency, reduce bureaucracy and create a better business environment. In summary, reforming tax policy and administration is necessary to stimulate economic growth, improve the investment climate and increase the competitiveness of the economy on the international stage. The results obtained can be used by public authorities in developing tax reforms, by entrepreneurs to optimise tax planning, and in the educational process when training specialists in economics, taxation and finance.