Information and analytical support for tax control in Ukraine under digitalisation and European integration

Анотація

Introduction. In the current context of globalisation, digital transformation, and intensified external challenges (particularly due to the war), tax control in Ukraine has acquired renewed fiscal significance, necessitating a reconsideration of its information and analytical foundation. The integration of national tax procedures with international transparency standards (CRS, BEPS) becomes increasingly important, serving as a prerequisite for effective European integration and combating tax evasion. The relevance of the topic stems from the need to adapt tax control to new digital challenges and to strengthen its analytical component as a tool of strategic fiscal governance. Purpose. The article aims to explore the theoretical and applied aspects of information and analytical support for tax control in Ukraine amid digitalisation and European integration, with emphasis on its institutional, informational, and technical-organisational architecture. Methodology. The study applies the dialectical method, theoretical generalisation, comparative analysis, systematisation, document analysis, and structural-logical and graphical modelling. The methodological basis is grounded in the theory of fiscal governance, institutional economics, and the concept of digital government. Results. The paper characterises the essence, functions, and typology of tax control, examines European practices of its information support (based on the examples of Estonia, Lithuania, and Sweden), and analyses the structure of the digital IT systems of the State Tax Service of Ukraine. A visual model of the architecture of information and analytical support for tax control is proposed, highlighting the informational, analytical, and institutional blocks, as well as fiscal effects. It is substantiated that the combination of digital platforms, intelligent data analysis, and integration with international registries fosters a synergistic effect in tax administration and control. The article formulates recommendations for improving Ukraine's tax control system under martial law and in the context of strategic European integration.

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