Digitalization of the tax system: current state, problems and prospects

Анотація

The article explores the issue of digitalization of the tax system in Ukraine. The functioning of automated information systems in tax calculations is disclosed, as well as the taxpayers’ interaction with the State Tax Service in the electronic environment is highlighted. The key challenges of digitalization of the tax system are noted, and the need to make use of the latest information technologies to improve the interaction between taxpayers and state financial control bodies is determined. The features and procedures of the subsystem of the Information and Telecommunication System of the State Tax Service «Tax Block», which is used to enter, process, store and provide up-to-date and reliable data, as well as to ensure the interaction with the information systems of the State Tax Service and state bodies in accordance with the legislation of Ukraine and the taxpayers’ information needs, are outlined. The segments of the Information and Telecommunication System «Tax Block» are considered: taxpayers’ registration; processing of tax reporting and payments; tax audit; analytical system; accounting of payments. The essence and procedures of the subsystem of the Information and Telecommunication System of the State Tax Service are disclosed. The principal electronic services employed by taxpayers are characterized, such as: public knowledge-management resource; information from registers; payer’s electronic cabinet; electronic reporting; Software registrar of settlement operations; service «Pulse»; interactive tax map of Ukraine. The features of utilizing a number of effective services developed by the State Tax Service of Ukraine within the framework of implementing the digital transformation strategy, in particular InfoTAX, are presented. The advantages of using the state-of-the-art information technologies in tax calculations are outlined. The attention is focused on the fact that when developing a tax digital system, it is necessary to take into account the following aspects: flexibility; continuous improvement of information support, hardware, software; universality; accessibility; order of use; compatibility; data security; reliability. In this context, the measures have been proposed to computerize tax calculations of taxpayers and state control bodies.

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