ТЕНДЕНЦІЇ ЦИФРОВОЇ ТРАНСФОРМАЦІЇ У ПОДАТКОВОМУ АДМІНІСТРУВАННІ ТА ОПОДАТКУВАННІ: АНАЛІЗ СУЧАСНОГО СТАНУ ТА ПЕРСПЕКТИВИ РОЗВИТКУ

Abstract

The paper provides a theoretical justification of the category "digitization" and identifies two main a0pproaches in understanding its essence. From a scientific perspective, a process-oriented approach focusing on transformations and social interaction predominates, while practitioners characterize this phenomenon from a results-oriented perspective, emphasizing the potential for creating additional value. Based on this analysis, the paper proposes an author's interpretation of the definition of "digitization". The research focuses on the theoretical, methodological, and practical aspects of digitizing tax administration and taxation procedures. The aim of the study is to analyze the theoretical and methodological aspects of digitizing tax administrations and taxation procedures and to provide practical justification for the implementation of digital transformations in the activities of tax authorities. To achieve this goal, the paper utilizes methods such as systemic, comparative, and statistical analysis, graphical-analytical methods, modeling, forecasting, and generalization of the obtained results. The study determines that the development of modern tax administration transformation aligns with global trends, including a shift from profit-oriented to data-focused approaches and advancements in information technology. The paper examines trends in digital tax administration transformation for all participants in economic relations and determines the level of digital maturity of tax administration systems. It identifies the tasks of digital transformation at the level of taxation processes and approaches for their implementation, and formulates recommendations for the most significant directions of tax policies using digital technologies. The paper also systematizes the types of electronic services provided by the tax authorities in Ukraine that are currently available online. Additionally, it analyzes tax digitization projects initiated in the administration of taxes, fees, payments, and the control of the production of excisable goods. The importance and advantages of digital transformation in the activities of tax authorities are emphasized, while also taking into account the obstacles that may hinder the transformational processes, including resource constraints, external factors, and human factors.