Система електронного адміністрування податків в Україні в умовах глобальної цифровізації

Abstract

At the present stage of economic development, when technologies are actively transforming all spheres of life, the introduction of electronic tax administration is an important factor in ensuring the stability and development of the country. Effective collection and processing of tax information is of utmost importance to ensure financial discipline, efficiency and the ability of the State to finance social and economic programs, ensuring seamless operation. The use of advanced information technologies in this area opens up new prospects for increasing efficiency, reducing administrative difficulties and improving interaction between government agencies and taxpayers. Therefore, the purpose of this article was to study the issues of the theoretical foundations of the organization of the electronic tax administration system, analyze its development and effectiveness of its use in Ukraine in the context of digitalization, research of global trends and developments and outlining development prospects in the long run. To achieve this goal, approaches to the interpretation of the concept of electronic taxation, the reasons for the development of this type of tax administration, the advantages of its use for taxpayers and tax authorities were considered. The purpose and efficiency of such implemented services and applications as the electronic cabinet, the service for submitting electronic reports and documents, the system of electronic administration of VAT and the sale of fuel, the «Pulse» service, such application as «My Tax Service», are also analyzed. The dynamics of the growth of users of the electronic cabinet is analyzed; the number of documents submitted, including by type; the number of electronic documents submitted to the Unified Register of Tax Invoices and the Unified Register of Excise Tax Invoices in recent years. The main components of the transformation of electronic administration of taxes in the world are considered; it is studied what applications and services have been implemented to improve the presentation of electronic reporting in the digital space; receiving consultations through chatbots, conducting inspections, etc., in recent years in countries such as Poland, Mexico, Australia, China, Spain and others. Promising directions for the development of electronic tax administration for Ukraine are outlined.