<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The purpose of the article is to study the risks and opportunities of digitalization of tax administration in Ukraine. In the article, the authors used both special and general methods of scientific research, namely: analysis and synthesis, abstract-logical, graphic, bibliometric, dialectical, methods of collecting, processing and systematizing information. It has been proven that today the processes of digitization have covered all spheres of society in general and tax administration in particular. The expediency of digitalization of tax administration to increase the efficiency of the process of mobization of tax revenues is substantiated. The reasons for the inhibition of the drivers of digital trends in the domestic tax administration have been determined. The analysis of the identified trends of digitalization of tax administration in Ukraine was carried out, tax risks were determined and the author’s vision of the implementation of modern imperatives of digital trends in the tax field was proposed.</p>
</abstract>

The purpose of the article is to study the risks and opportunities of digitalization of tax administration in Ukraine. In the article, the authors used both special and general methods of scientific research, namely: analysis and synthesis, abstract-logical, graphic, bibliometric, dialectical, methods of collecting, processing and systematizing information. It has been proven that today the processes of digitization have covered all spheres of society in general and tax administration in particular. The expediency of digitalization of tax administration to increase the efficiency of the process of mobization of tax revenues is substantiated. The reasons for the inhibition of the drivers of digital trends in the domestic tax administration have been determined. The analysis of the identified trends of digitalization of tax administration in Ukraine was carried out, tax risks were determined and the author’s vision of the implementation of modern imperatives of digital trends in the tax field was proposed.

Digitalization of Tax Administration in Ukraine: Risks and Opportunities

Dr. Sc., Assoc., Prof., Mykolaiv National Agrarian University

Dr. Sc., Assoc., Prof., Kyiv National Economic University named after Vadym Hetman

Dr. Sc., Assoc., Prof., Zaporizhzhia National University

Management Theory and Studies for Rural Business and Infrastructure Development

This work is licensed under the Creative Commons Attribution 4.0 International License.

{"article-title":"Digitalization of Tax Administration in Ukraine: Risks and Opportunities"}

The purpose of the article is to study the risks and opportunities of digitalization of tax administration in Ukraine. In the article, the authors used both...

Digitalization of Tax Administration in Ukraine: Risks and Opportunities

Publicado en línea: 17 ene 2023

Páginas: 443 - 450

Recibido: 07 oct 2022

Aceptado: 10 nov 2022

DOI: https://doi.org/10.15544/mts.2022.44

Palabras clave
tax system, digitization, digital economy, tax administration, risks, tax revenues

© 2022 Nataliia Lagodiienko et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Digitalization of Tax Administration in Ukraine: Risks and Opportunities

Publicado en línea: 17 ene 2023

Páginas: 443 - 450

Recibido: 07 oct 2022

Aceptado: 10 nov 2022

DOI: https://doi.org/10.15544/mts.2022.44

Palabras clavetax system, digitization, digital economy, tax administration, risks, tax revenues

© 2022 Nataliia Lagodiienko et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Palabras clave
tax system, digitization, digital economy, tax administration, risks, tax revenues