DIGITAL SUPPORT OF THE ORGANISATION AND METHODOLOGY OF THE TAX AUDITS AS A FACTOR OF THE FINANCIAL SECURITY

Abstract

In modern economic conditions, taxes are one of the main sources of filling state funds, which are necessary to ensure the social and economic well-being of the state and society. Unfortunately, tax evasion, aggressive tax planning and non-compliance with tax laws are widespread. This, in turn, affects the quality and accessibility of government programmes. Non-compliance undermines the fairness of the tax system, as those who do not pay their fair share shift the burden to other taxpayers. Non-compliance undermines the fairness of the tax system because those who do not pay their proper portion shift the burden to other taxpayers. In the same way, businesses that do not pay their proper portion have an unfair competitive advantage over businesses that comply with the law. From a review of the development of information technology, its impact on markets and the economy, and taking into account the challenges that have emerged for tax authorities and taxpayers in the context of the spread of pandemic, war state, the issue of transforming the tax administration system in order to implement it effectively has become even more acute. As a consequence, there is a trend towards global digitalisation of tax information, introduction of new technologies for tax administration. Strengthening compliance with tax legislation and collection of sufficient revenues is a prerequisite for filling the state budget and ensuring public needs. This is why tax authorities are digitally transforming and automating their systems. The implementation of technology can ensure successful and sustainable tax reforms, ensure proper taxation of the digital economy and reduce compliance obstacles for taxpayers. Today's challenges have led to a boom in the use of digital technologies in public administration and made it particularly relevant to implement them in tax procedures.