DOI: https://doi.org/10.36719/2663-4619/124/164-170
Rahman Mammadov
Azerbaijan State University of Economics
bachelor
https://orcid.org/0009-0006-6705-8831
rehmanmdov@gmail.com
Role and Strategic Advantages of the Electronic Tax System
Abstract
The article explores the role of electronic tax systems in the modern economy and examines the strategic benefits they provide for the government, businesses, and society. Today, many countries are digitalizing their tax administrations, which helps reduce administrative costs and simplifies filing and payment procedures. An electronic tax system is an integrated platform that allows taxpayers to submit declarations online, track their liabilities, make payments electronically, and perform various related operations digitally. In Azerbaijan, services such as electronic filing through the e-Taxes portal, the e-invoice mechanism, personal taxpayer account management, and registration of POS terminals and cashless cash registers are widely implemented. The adoption of this system strengthens tax culture, reduces bureaucratic paperwork, and enables tax authorities to direct their resources toward higher-risk cases. Digital tools also enhance transparency and contribute to reducing the informal economy. Using examples from leading countries such as Estonia, as well as statistical evidence from Azerbaijan, the article analyzes the impact and advantages of expanding digital tax services.
Keywords: electronic tax system, tax services, digital economy, transparency, tax policy, automation