Year: 2024
Type: article
Abstract: Purpose. The aim of the article is the conceptual substantiation and comprehensive analysis of the use of modern digital tools in tax administration, including determining their effectiveness, the level of their involvement in managing taxation processes, and outlining further directions for their expansion. Methodology of research. The following general scientific and specialized methods were used in the course of the research: induction and deduction – at the stage of data collection, systematization, and processing to identify trends and causal relationships in the development of digital tools for tax administration, as well as to predict possible scenarios for their further integration into tax systems; analysis and synthesis – to assess the effectiveness of modern digital technologies in tax administration, determine their impact on tax discipline levels, and develop recommendations for their optimal use; abstract and logical – to generalize information from various sources and form a comprehensive understanding of transformational processes in tax administration under the influence of digitalization; comparative method – to compare digital tax practices in different countries and identify the most effective approaches that can be implemented in Ukraine; graphic – to visualize the results of the research, including structuring the goals of tax administration, building a classification, and comparative characteristics of the use of digital tax tools, their interconnections, and development dynamics. Findings. The theoretical foundations are considered and the essential characteristics of digital tools of tax administration are systematized. Modern trends in their implementation are analysed, in particular, the automation of tax procedures, the use of artificial intelligence and Big Data technologies for monitoring financial transactions, as well as the development of electronic document management. It was found that the digitalization of tax administration contributes to reducing the level of tax evasion, increasing the efficiency of control and improving the interaction between taxpayers and fiscal authorities. Prospects for the further development of digital tax tools are identified, in particular, the integration of blockchain technologies, expanding the capabilities of electronic auditing and the implementation of personalized tax services based on artificial intelligence. Originality. The scientific essence of digital tools for tax administration was substantiated, particularly emphasizing that the digitalization of tax processes is a complex and multifaceted phenomenon based on the ideas of automation, transparency, and the integration of fiscal mechanisms into the system of public administration. The essential characteristics of digital tax tools and their impact on the effectiveness of tax control, the reduction of tax evasion, and the stimulation of economic development were generalized. Their role in transforming tax policy in the context of the digital economy and global challenges, particularly in the fight against the shadow economy, improving tax discipline, and ensuring stable budget revenues, was substantiated. It has been proven that the implementation of digital tax technologies occurs along key directions: the use of artificial intelligence and Big Data for analysing tax risks; the automation of tax reporting and administration through electronic platforms; and the integration of blockchain technologies to ensure the transparency of fiscal operations. The growing role of digitalization in Ukraine's tax sector and its potential for creating a modern tax system that aligns with international standards and contributes to effective tax administration in the context of post-war recovery and integration into the European economic space were substantiated. Practical value. The conclusions and proposals based on the research results can be used when shaping strategic directions for the development of digital tools for tax administration in Ukraine, which will contribute to improving the efficiency of the tax system, reducing the level of the shadow economy, and strengthening the fiscal stability of the state in the context of digital transformation and global economic challenges. Key words: tax administration, digital technologies, electronic filing, electronic taxpayer account, Big Data, artificial intelligence, blockchain, digital economy, tax control, E-tools of tax administration.
Source: INNOVATIVE ECONOMY
Institution: West Ukrainian National University
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408669290