DIGITAL AND INNOVATIVE TRANSFORMATIONS AND FUTURE PERSPECTIVES IN REVENUE ADMINISTRATION

E-Government applications which are still having an impact since 1990’s, have required and are still having required an important transformation and changes within income administrations, as an integral part of public financial management. During this process it has been observed that the revenue administration has made a significant development and progress regarding digital transformation and change. In this study, the concepts and processes associated with digitalization and e-government are first examined, with particular attention to their theoretical foundations, developmental trajectories, and implications for public sector transformation. The subsequent chapter provides a comprehensive analysis of the e-fiscal applications implemented by the revenue administration. Within this context, the study evaluates the administrative and legal dimensions of these applications on the basis of their benefits and costs. The final chapter focuses on artificial-intelligence-based innovative practices within the revenue administration. Additionally, the chapter explores future perspectives, addressing the opportunities and challenges associated with integrating advanced AI systems into public financial management.