Digitalization of the fiscal and customs space for transparent attraction of foreign direct investment

Анотація

Introduction. This paper examines the contemporary strategy of digital transformation of Ukraine’s fiscal and customs space, which integrates tax-budgetary and customs procedures into a unified information ecosystem. Over the past decade, the implementation of cloud platforms, analytical solutions, electronic registers, and client-oriented services has significantly enhanced the transparency and predictability of administration. Purpose. To systematize the key technological and organizational components of digitalizing the fiscal and customs space, to substantiate a descriptive conceptual model of their interaction, and to demonstrate the causal mechanism by which digital initiatives translate into volumes of foreign direct investment (FDI). Method (methodology). A descriptive ontological approach is applied, distinguishing four exogenous contours (infrastructural, service, analytical-control, and regulatory‑strategic), three intermediate mechanisms (transparency, corruption reduction, operational efficiency), and one endogenous outcome (FDI volumes). The model is formalized using structural equations X→M→Y and illustrated by an influence diagram. Results. A four-contour conceptual model of fiscal and customs digitalization is developed, showing how technological initiatives create the conditions for transparency and efficiency, which in turn foster increased investment attractiveness. It is demonstrated that the integration of e‑services, Big Data/AI analytics, and unified regulatory initiatives serves as a key catalyst for growing FDI inflows.

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