Abstract
The article examines current trends in the digital transformation of tax administration in Ukraine in the context of the development of the digital economy and the modernization of the public administration system. The relevance of the study is determined by the need to increase the fiscal efficiency of the state, reduce the scale of the shadow economy, and ensure social justice in the field of taxation. Under martial law conditions, the effectiveness of the tax system directly affects the financial stability of the state and its ability to fulfill social obligations. The purpose of the study is to identify the main advantages, challenges, and prospects for the development of electronic tax administration, as well as to substantiate its impact on the transparency of tax processes, the level of tax discipline, and the effectiveness of tax control. The study employs methods of comparative analysis, generalization, statistical review, and analysis of international experience. The current state of electronic tax administration development in Ukraine is analyzed, and the impact of the automation of tax processes on the quality of tax control and the level of tax revenues is examined. Considerable attention is paid to the international experience of digital transformation of tax systems, particularly the practices of Estonia, Germany, France, and the United Kingdom. The results of the study demonstrate that the implementation of electronic services, automated tax risk analysis systems, and digital monitoring of financial transactions contributes to reducing administrative costs, increasing the efficiency of tax control, and combating the shadow economy. It has been established that the technological modernization of the tax system positively affects the level of fiscal efficiency, improves the accessibility of tax services, and reduces corruption risks. At the same time, several key challenges have been identified, including unequal access to digital infrastructure, insufficient digital literacy among the population, and cybersecurity threats. The conclusions substantiate that the further development of electronic tax administration should combine technological modernization with the principles of transparency, information security, and protection of taxpayers’ rights. It is proven that the effective use of digital tools can increase the efficiency of tax control and create the preconditions for the formation of a more socially just taxation system in Ukraine.
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