%0 Journal Article %T Tax Planning in the Age of Global Transparency: Strategic Adaptation to the Digital Environment %A Zvereva, T.V. %A Dzagoev, G.V. %K global tax transparency, digitalization of tax administration, tax planning, tax risks, automated control systems, ASK VAT, tax monitoring, financial stability of organizations %J Theoretical economics %D 2026 %N %P 12 %I Yaroslavl State Technical University