A Systemic-Structural Model of Digital Transformation of Tax Control Tools in a Platform Economy

Relevance. In today’s reality, digital transformation, which has a systemic impact on public administration, is acting as a catalyst for qualitative changes in tax regulation. In this regard, the implementation and adaptation of tax control tools in the platform economy is particularly relevant. This article analyzes the integration of breakthrough technologies and digital solutions into the tax system from the perspective of infrastructure support and the prospects for the development of tax control. The methodology of the work is based on a systems approach and the application of general scientific methods of cognition, ensuring the complementarity of research analysis results and data from open internet sources. The scientific novelty lies in the fact that the author proposes a systemic-structural model for the digital transformation of tax control tools based on determining the levels and directions of development of the tax control system as a whole. The obtained results can be used in methodological developments in the field of creating an effective and sustainable tax administration infrastructure and in the practical activities of tax authorities aimed at achieving a balance between the interests of the state and business in the platform economy.

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