ЦИФРОВА ТРАНСФОРМАЦІЯ ПОДАТКОВИХ СИСТЕМ ЗА ДОПОМОГОЮ ТЕХНОЛОГІЇ БЛОКЧЕЙНУ

Abstract

The article examines the prospects for the introduction of modern information technologies in the tax system, the correct application of the advantages of which allows to detect and prevent fraud at the early stages, or minimise the consequences of their impact in case of occurrence. The purpose of the study is to analyse the possibilities of introducing blockchain technology into tax systems to increase transparency, efficiency and security of tax administration. The article discusses how digital technologies, in particular blockchain, can contribute to tax optimisation and improvement of existing tax systems. The research methods include analysis of literature and existing approaches to the implementation of blockchain technologies, theoretical modelling of possible scenarios of blockchain use for tax administration. As a decentralised database, blockchain is not owned or controlled by any entity, making it ideal for accounting, public law, finance, logistics, and other areas, including tax administration. The main aspects of this process include: protection of data in the blockchain with cryptographic algorithms, which guarantees the confidentiality and integrity of information, decentralisation of information flows distributed among all network participants, which makes data manipulation virtually impossible without changing the entire block chain. The research substantiates that the stability of the cryptographic hash and the consensus mechanism are the key elements for ensuring the security, reliability and decentralisation of the blockchain, as they allow all network participants to reach an agreement on the current state of the blockchain and prevent possible attacks and manipulations. The use of blockchain in tax systems enables the creation of transparent and immutable systems for tax administration, ensuring a high level of security and trust. This facilitates the automation of tax collection, transaction verification, tax reporting, and the implementation of smart contracts for the automatic accrual and collection of tax liabilities. Furthermore, blockchain can help improve the interaction between tax authorities and taxpayers, reducing administrative costs and minimising the risk of corruption.