ФІСКАЛЬНІ ТЕХНОЛОГІЇ ТА ЇХНЯ РОЛЬ У ПІДВИЩЕННІ ЕФЕКТИВНОСТІ БІЗНЕСУ

Abstract

The method of this study is an assessment of existing fiscal technologies, the use of which allows making easier certain business processes aimed at digital visualization of the economy of Ukraine, in general, as one of the key areas of domestic policy. Digitalization of business is a driving force that promotes its prosperity and prosperity in general and in particular, saves time for tax calculations, filling out and filing tax returns, as well as optimize the workflow, increase productivity, improve customer experience, communication with regulators, and between divisions of the enterprise. In this work are analyzed the current electronic services of the State Tax Service of Ukraine. In particular, the essence of e-government as a key aspect of the introduction of digital government services. In this work are indicated the prospects for the implementation of e-government by 2030, in particular, are identified strategic technologies for the public sector of government. Presented the comparison of the key indicators of “Paying taxes” in Ukraine, as well as in developed countries. Emphasis is placed on the interaction between the State Tax Service (hereinafter – the STS) and the Ministry of Digital Transformation in order to implement comfortable and safe tax services for citizens and businesses. Highlighted the essence and substantiation of advantages of application of separate electronic services of the STS. Especially underlined the possibilities of business use of the application “Diia.Business”. Described the reasons for the necessity and importance of the implementation e-services of the State Tax Service. Also are highlighted the advantages, disadvantages, opportunities and threats of using electronic tax services. It is proved that the use of electronic tax services by Ukrainian business and citizens is impossible without increasing the level of financial inclusion in Ukraine. Emphasis is placed on the government’s measures to increase the level of digitalization of Ukrainian society. Prospects for further research in this area will be to assess the efficiency, security and ease in using the implemented tax services of the STS in the future in particular and the digitalization of business in general.