The Methodological Approaches to Assessing the Efficiency of Digital Tax Administration

Анотація

The article examines modern methodological approaches to assessing the efficiency of digital tax administration in the context of economic transformation and the implementation of digital technologies. The aim of the study is to systematize existing approaches and develop alternative methodological tools for evaluating the efficiency of digital tax administration, taking into account current challenges and trends in the development of the digital economy. The article analyzes key international and domestic approaches, including the indicator-based (KPI, ISORA), diagnostic (TADAT), performance-based (Tax Gap), and digital maturity (DTMM) approaches. It is found that existing methodologies are fragmented, mainly focused on specific aspects of efficiency, and insufficiently formalized for practical application. The main result of the study is the development of an original multi-vector model for assessing the efficiency of digital tax administration, which combines seven key areas: fiscal, administrative, compliance, service, technological efficiency, as well as indicators of transparency, trust, and institutional resilience. The model is based on a system of 38 indicators and allows for a comprehensive evaluation of the impact of digitalization on the functioning of the tax system. A comparative analysis of Ukraine and EU countries revealed significant gaps in the level of automation, digital maturity, and efficiency of tax compliance management. It was concluded that the key problem is not the absence of digital solutions per se, but their insufficient integration and systematic application. The efficiency of digital transformation is determined not only by the technological level but also by the quality of the institutional environment and the level of taxpayer trust. Prospects for further research are associated with the formalization of the proposed system of indicators into a single integrated efficiency index, which will allow for cross-country comparisons, the formation of rankings of tax administrations, and the enhancement of the substantiaited managerial decisions in the field of digital tax administration.

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