underground economy affects important indexes such as formal gdp, unemployment, consumption, production and etc. therefore it is necessary to identify elements and factors which affect underground economy to restrict it. surveys and studies indicate the size of iran’s underground economy is high and taxes, quantity and quality of regulations and performance of formal economy are the important f...

The subject of the research in this article is substantiation principles tax administration technological transformation function. urgency development modern emphasized as a necessary condition for improving context digitalization functions. purpose study to systematize and substantiate In study, authors applied such general scientific methods as: approach analysis, comparison when considering ...