INFORMATION TECHNOLOGIES AS A TOOL FOR IMPROVING TAXATION AND CONTROL IN BUDGETARY INSTITUTION

Анотація

The article examines the role of information technologies in improving accounting, taxation and financial control in Ukraine’s budgetary institutions. The purpose of the study was to provide a theoretical substantiation and propose practical solutions for the digital transformation of accounting and control processes. The research methodology is based on a systematic approach, analysis and synthesis, induction and deduction, a comparative review of public sector software products, as well as conditional modeling of the implementation of individual IT solutions. The study reveals that data fragmentation, manual operations and the complexity of tax administration lead to errors and delays, while insufficient integration of IT systems limits the effectiveness of internal and external control. It is substantiated that the implementation of integrated information systems (with automated tax calculation and reporting generation), the expansion of analytical accounting by types of taxes, digital registers of cash and actual expenditures, as well as interagency data exchange significantly enhance transparency, accountability and efficiency of managerial decisions. Key challenges including financing, human resources, system compatibility and cybersecurity are identified, and directions for overcoming them (SaaS models, continuous professional training, open formats and APIs, strengthening of data protection) are proposed. The measures proposed in the study - such as system integration, analytics enhancement, digital registers, personnel training and interagency data exchange - are comprehensive and aimed at the long-term implementation. Their realisation will contribute to the formation of a unified information space for public finance management in Ukraine. The practical significance lies in providing a coherent set of measures for government authorities and budget fund managers to ensure the transition toward an integrated information environment for public finance management

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