INNOVATIVE TECHNOLOGIES IN THE TAX RISK MANAGEMENT SYSTEM: OPPORTUNITIES AND PROSPECTS

Анотація

The article explores innovative technologies as a tool for enhancing the efficiency of tax risk management amid the digital transformation of the economy. The article employs a set of general scientific and specialized research methods. In particular, content analysis was used for the automated search, monitoring, and examination of regulatory legal acts as well as domestic and foreign scientific sources published online. Methods of scientific abstraction, theoretical generalization, comparison, and analogy were applied to clarify and systematize the conceptual framework of the study and to summarize international experience. Through the use of analysis, synthesis, and generalization methods, the paper reviews current innovative technologies in the field of tax administration and tax risk management, identifying key challenges to their implementation under martial law. A systems approach and structural-functional analysis were used to substantiate the prospects for the development of innovations in Ukraine’s tax administration and for the minimization of tax risks. A systematic analysis is conducted of modern technological tools applied in tax administration, such as Big Data, artificial intelligence (AI), blockchain technology, robotic process automation (RPA), and cloud platforms. The study identifies the functional capabilities of each technology in detecting and minimizing tax risks. The article presents a comparative analysis of international experience in digital tax transformation, based on the cases of Estonia, the United Kingdom, Australia, Singapore, and the Netherlands. Based on these case studies, adaptive recommendations for Ukraine are proposed, considering its existing digital infrastructure, legal limitations, and institutional readiness. The study concludes that innovation is a key factor in reducing tax risks, increasing transparency, promoting compliance, and improving the interaction between tax authorities and taxpayers. The author provides practical recommendations for the development of digital infrastructure, the integration of public registries, the implementation of AI-based risk systems, and the enhancement of digital competencies among tax actors.

Класифікація

Ідентифікатори

Схожі роботи