ПОДАТКИ МАЙБУТНЬОГО: АДМІНІСТРУВАННЯ В УМОВАХ ЦИФРОВІЗАЦІЇ ЕКОНОМІКИ

Abstract

It so happens that tax systems are not unchanged, they are constantly transformed in response to new living conditions and activities of people. Today, we are witnessing unprecedented changes in production, doing business, and our lives under the influence of rapid Industry 4.0. The tax systems are trying to respond promptly to these changes. However, this does not always work. Through trial and error, new taxes are born, new conditions for tax administration are created. The purpose of this article is to study the transformation of taxation and tax administration in the context of the economy’s digitalization to form a modern effective national tax system. The study is based on the analysis of a large number of materials on this issue, the authors of which are well-known scientists, consulting companies, governmental and international organizations. Methods of data analysis, a systematic approach to identify trends in tax systems, assess the advantages and disadvantages of new taxes, the emergence of which was caused by the Fourth Industrial Revolution have been used. The results of the analysis showed that the world is currently moving from local to global taxation, but there are attempts to introduce new national taxes «on Google» and cryptocurrency in order to increase tax revenues to budgets; new digital technologies (artificial intelligence, Big Data and Analytics, blockchain) are gradually being introduced into the tax administration process. As a result of the analysis of the modern transformation of tax administration in conditions of total digitalization, the following main trends have been determined. The course of tax administration digitalization launched by Ukraine is very important in light of the new global paradigm of global tax administration and it needs comprehensive support from both the state and business, specialists in the field of information technologies and citizens, who are interested in building a new system of modern effective tax administration aimed transpa­ rency, justice, and security.