Subject. The article addresses tax administration of small and medium-sized businesses in the digital economy. Objectives. We investigate methods for improving the tax administration of small and medium-sized businesses in the digital transformation of the economy. Methods. The study draws on theoretical and empirical methods. Results. We propose to introduce a unified ecosystem of small and medium-sized businesses to enhance the efficiency of tax administration based on the interests of the said businesses. The ecosystem is a social and technical system, which is implemented through a set of computer programs; the participants of the system share the programs and exchange information. This is an environment that provides conditions for innovative development of a particular industry. Conclusions. Digital transformation of tax administration is critical, as it is the main element of the country's tax system management. It is possible through creating a single technological platform for data exchange, i.e. a special industry-based ecosystem.
Keywords: tax administration, small business, technological transformation, digital economy, business ecosystem
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