МАЙБУТНЄ ПОДАТКОВОГО АДМІНІСТРУВАННЯ У ЦИФРОВОМУ СВІТІ

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 the paper 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. Methodology. 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. Results. 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. Practical implications. Ukraine’s support of the two-component statement opens up opportunities to eliminate problems related to tax evasion by transnational corporations that carry out their activities on the territory of the country by providing services to the citizens of Ukraine. At this stage, it is expedient to review the national provisions on the taxation of transnational companies in Ukraine, taking into account the new international rules, and to develop algorithms for identifying new business models for tracking companies engaged in digital business and meeting the financial criteria established by the new rules. Conclusions. 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, IT professionals and citizens, who are interested in building a new system of modern effective tax administration aimed transparency, justice, and security.