RƏQƏMSAL İQTİSADİYYATIN İNKİŞAFI ŞƏRAİTİNDƏ AZƏRBAYCANIN MALİYYƏ-VERGİ SAHƏSİNİN PROBLEMLƏRİ
PROBLEMS OF AZERBAIJAN'S FINANCIAL-TAX FIELD IN THE CONDITIONS OF THE DEVELOPMENT OF THE DIGITAL ECONOMY

Summary/Abstract: The increasing pace of digitization in various sectors, including finance and taxation, has brought many benefits such as speed, convenience and efficiency. However, it has also created a number of difficulties and shortcomings in financial and tax administration. One of the main issues is the risk of cybercrime, which can lead to the loss of data and financial resources. Moreover, the use of advanced technologies has made it easier for tax evaders to hide their activities and avoid detection, leading to lost revenue for governments. In addition, the researcher found some shortcomings in the digitization process, such as lack of transparency in the financial and tax administration system, concerns about data privacy and security, and inefficiency of processes. The study of these issues was carried out using various statistical methods such as correlation and regression analysis, and the obtained results show that the improvement of digital infrastructure and the elimination of deficiencies in financial and tax administration can increase the effectiveness and efficiency of the system. The obtained results show that there are still important problems to be solved in the financial and tax administration in Azerbaijan in the digital economy.

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