TY JOUR TI Tax Planning in the Age of Global Transparency: Strategic Adaptation to the Digital Environment KW global tax transparency KW digitalization of tax administration KW tax planning KW tax risks KW automated control systems KW ASK VAT KW tax monitoring KW financial stability of organizations JO Theoretical economics AU Zvereva, T.V. AU Dzagoev, G.V. PY 2026 IS PB Yaroslavl State Technical University