THE ROLE OF PUBLIC ADMINISTRATION IN FORMING CITIZENS’ TAX CULTURE IN THE DIGITAL ENVIRONMENT

Анотація

The article examines the role of public administration in shaping citizens' tax culture in a digital environment, in which tax rules, electronic services, and public communications become part of daily interaction with the state. Tax culture is defined as an integrated set of knowledge, values, and behavioral practices that ensure voluntary and timely fulfillment of tax obligations, as well as the willingness to act with integrity even in the absence of direct control. It is specified that in the context of digitalization, such a culture is formed not only through regulatory requirements, but also through repeated experience of using digital channels, within which a citizen evaluates the clarity of procedures, the fairness of decisions, and the reliability of data protection. The conceptual logic of tax culture in the digital environment is presented, and the role of public administration as an entity capable of consistently transforming digital procedures into a tool for strengthening trust and compliance behavior, and not just a technical mechanism for administration, is outlined. The factors of the digital environment that accelerate or inhibit the formation of tax culture are characterized, in particular, by the simplicity of electronic procedures, the clarity of messages, the accessibility of consultations, the transparency of calculations, the quality of feedback, the availability of verified communication channels, the level of cybersecurity, and the real protection of personal data. The feasibility of combining preventive tools that support voluntary discipline with control measures that focus on abuses based on risk analytics is substantiated, provided that the principles of proportionality and a non-discriminatory approach are observed. It has been established that the use of AI-based technologies for risk analytics and communications increases the manageability of processes, but at the same time requires ethical guarantees, transparent rules, explainability of decisions, accountability, and mandatory human control in controversial cases. Digitalized methods of forming a tax culture are summarized, including integrated electronic services, convenient end-to-end scenarios of interaction between the payer and the administration, pre-filled declarations and automatic checking of typical errors, personalized reminders, secure digital identification, protected channels of official messages, and the use of analytics to improve the service and targeted response to risks.

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