DIGITALIZATION OF THE TAX ADMINISTRATION SYSTEM IN UKRAINE: FEATURES, PROBLEMS AND PROSPECTS

Abstract

The article highlights the factors and prerequisites of the development of the fintech system in tax administration in Ukraine. The main directions of digitalization of the tax administration system in Ukraine are described. The peculiarities of the functioning of the taxpayer's electronic office, the online service "Pulse", the chat-bot "Infotax", the E-excise system are characterized in the article. The advantages and disadvantages of the functioning of the electronic VAT administration system are determined. Perspective directions of digitalization in the field of taxation in Ukraine are defined. A SWOT-analysis of digitization processes in tax administration is carried out. Strengths and weaknesses, opportunities and threats of digitization processes in tax administration system of Ukraine were determined. The reduction of costs for the administration of tax payments and the improvement of the efficiency of the work of tax authorities are the main advantages of the digitalization of tax administration. Significant budget expenditures for the modernization and implementation of projects of the digitization of the tax administration system are the main disadvantages. The possibilities of digitization of the tax administration system consist in the analysis of a large amount of data and convenient remote access that allows to exchange data and information online around the clock. The main threat is related to the risk of cyber-attacks on electronic databases and information systems, which can lead to the unauthorized leakage of confidential information about taxpayers and the peculiarities of their economic activities.