In the twenty-first century, big data is developing at a quick pace, and individuals may use
big data to analyze legal issues as well as certain fundamental application difficulties
related to tax administration and collection. The legal framework serves to safeguard the
lawful rights and interests of taxpayers in their interactions with the tax collecting and
administration system. When it comes to paying taxes, it may be made sure that taxpayers
understand exactly how much they should be paying by managing and improving the
supervisory system. Adjusting the notion of taxation, reconstructing the tax's scope,
calculating the tax rate scientifically, and streamlining the processes for tax administration
and collection are now the most pressing issues.