DIGITALIZATION OF TAX MANAGEMENT IN UKRAINE: CURRENT STATE AND DEVELOPMENT PROSPECTS

Анотація

The purpose of the article is to analyze the features of digitalization of tax management in Ukraine, to determine its impact on the efficiency of tax administration, and to substantiate the directions for improving tax management based on the implementation of modern digital technologies and adaptation of advanced international experience. In the course of the research, general scientific methods were used: system analysis – to determine the essence and components of digital tax management; abstract-logical method – for theoretical generalizations and formulation of conclusions; comparative analysis – to assess national and international practices of tax digitalization; statistical method – to evaluate the dynamics of tax administration efficiency indicators. The article reveals the essence of digital tax management and identifies its key structural elements, including electronic services, electronic tax administration systems, and information-analytical tools. The current state of digitalization of tax administration in Ukraine is analyzed, with particular attention to the development of electronic services and the reduction of administrative burden on taxpayers. It is established that digital technologies contribute to increasing transparency, improving tax control efficiency, and reducing the time required for tax compliance. The experience of economically developed countries in implementing digital solutions, including real-time reporting systems and automated tax administration, is studied. Based on this, the possibilities of adapting international practices to the Ukrainian context are determined. Particular attention is paid to the use of modern analytical tools, including Big Data and artificial intelligence technologies, which enable the transition to a risk-oriented and preventive model of tax control. The article substantiates the main directions for improving the effectiveness of digital tax management in Ukraine, including the integration of information systems, expansion of automation, development of analytical tools, and strengthening of information security.

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