DIGITAL TAX ADMINISTRATION TOOLS AS A DOMINANT FACTOR IN GENERATING LOCAL BUDGET REVENUES IN A WAR ECONOMY

Анотація

The study is devoted to the analysis of the role of information systems and digital technologies in ensuring the tax potential of territorial communities under the conditions of a wartime economy. The relevance of the research is determined by the transition to the era of digitalization of public finance and the tax space, which is considered one of the key strategic prerequisites for strengthening the tax potential of territorial communities and ensuring the financial support for the post-war reconstruction of Ukraine. The paper reveals the essence and functional features of information systems in the field of tax administration and determines their place in the formation and realization of the tax potential of local budgets. It is substantiated that the digital transformation of the tax system forms a new architecture of fiscal interaction between business entities, tax authorities, and local self-government bodies. The article systematizes the key components of the digital infrastructure of tax administration and characterizes the interaction between the corporate and territorial contours of tax revenue generation. Based on statistical data, the dynamics and structure of local budget revenues in Ukraine for the period 2020–2025 are analyzed, and the role of major tax payments in the formation of financial resources of territorial communities is determined. A regional analysis of the concentration of local budget tax revenues is conducted, which makes it possible to identify the transformation of the territorial structure of tax potential under martial law conditions. It is substantiated that the use of modern information and analytical systems, electronic tax administration services, and data management tools contributes to increasing the transparency of fiscal processes, improving the effectiveness of tax control, and strengthening the financial capacity of territorial communities. In this context, digital tax administration becomes an important institutional instrument for increasing fiscal resilience and improving the adaptability of local financial systems to wartime economic challenges. The directions for further development of digital instruments of tax administration as an important factor in strengthening the tax potential of local budgets in the process of Ukraine’s economic recovery are proposed.

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