https://ejournals.id/index.php/IJBMA <p><strong>International Journal of Business, Management and Accounting</strong> <strong> ISSN </strong><span class="db5c1297b6358409ibwisbd"><strong><span class="wmi-callto">2748-0364 <br />DOI journal 10.37057/2748-0364 </span></strong></span></p> <p>aim to serve as a vehicle for publishing original scholarly work in the field of management accounting. The Journal welcomes original research papers using archival, case, experimental, field, survey, or any other relevant empirical method, as well as analytical modeling, framework or thought pieces, substantive review articles, and shorter papers such as comments or research notes subject to peer review. The Journal provides an international forum for the dissemination of original scholarly contributions drawing on any relevant source discipline suitable to examine and elicit novel implications for management accounting practices or systems in use in any type of organization globally.</p> <p><strong>Benefits to authors</strong><br />We also provide many author benefits, such as free PDFs, a liberal copyright policy, special discounts on ejournals publications, and much more. Please click here for more information on our URL</p> E journals publication en-US International journal of Business, Management and Accounting 2748-0364 https://ejournals.id/index.php/IJBMA/article/view/1147 The article examines the importance of the effective use of digital technologies as a tool for combating the shadow economy and increasing state budget revenues. It analyzes the impact of digitalization on the transparency of financial flows, improving tax administration and reducing opportunities for tax evasion. Particular attention is paid to successful examples of the implementation of digital solutions in various countries, as well as their impact on economic activity and social well-being. The article presents recommendations for optimizing the use of digital technologies in government agencies and businesses, aimed at creating a fairer and more efficient tax system. R.G. Tashmatova Copyright (c) 2025 International journal of Business, Management and Accounting 2025-05-31 2025-05-31 5 3