ФІСКАЛЬНА ДИДЖИТАЛІЗАЦІЯ: СУТНІСТЬ ТА РОЛЬ У РОЗВИТКУ НАЦІОНАЛЬНОЇ ЕКОНОМІКИ

Abstract

Today, information and communication technologies play a significant role in the work of state authorities. The question is particularly acute, taking into account the current realities of the economic development of Ukraine, the use of information and communication technologies in the work of state authorities. The available personnel potential, the constant development of the digital infrastructure, and the significantdemand for new information services from the population contribute to the active implementation of such technologies in the work of state institutions.The article deepens the theoretical provisions of the essence of fiscal digitalization as one of the directions of transformation of the fiscal system under the influence of modern information and communication technologies. A detailed examination of the essence of digitization as a process of active use of modern information technologies in the developmentof social systems allowed us to specify the content of this process and specify its features.In the article, the essence of the fiscal system, the fiscal sector is studied in sufficient detail, the features of such a system, its role in the development of the national economy are specified. it is generally substantiated that the fiscal system is an important component of ensuring the development of the financial system of the state, and, accordingly, of the national economy. The article identifies the reasons for the need for further use of information and communication technologies in the fiscal sphere, specifies the directions of application of such technologies, specifies the content of fiscal digitization as a separate scientific definition.The role of fiscal digitization in the development of the national economy is also specified and it is clarified that due to the opportunities to influence the level of development of the tax system, the digitalization of the fiscal sphere is important from the point of view of ensuring the level of competitiveness of the tax system and the national economy in general in the world.