Tax administration in the conditions of digitalization in the countries of the European Union: experience for Ukraine

Abstract

The paper examines the problems of tax administration in the context of digitalization of the economy in the countries of the European Union, as well as outlines the prospects for improving tax administration in the context of digitalization in Ukraine based on the positive experience of European countries. It is emphasized that in the countries of the European Union there is a common system of tax administration, based on the principles of automation and integration, which includes electronic data exchange, automated systems of control and processing of tax information, as well as electronic services for taxpayers. The methods of tax administration used in such leading European countries as France, Germany, and Italy are analyzed. Attention is focused on the main problems and challenges facing the EU countries in the issue of tax administration in conditions of digitalization (determining the place of taxation; increasing the number of transactions carried out with the help of cryptocurrencies and blockchain technologies; increasing the number of electronic transactions, which threatens to increase the volume of electronic fraud and tax evasion), the ways of overcoming these challenges, which are used by European countries, are defined. The prospects for intensifying the implementation of digital technologies in tax administration in Ukraine as a means of improving the efficiency and transparency of taxation processes, taking into account the experience of EU countries in this area, in particular regarding the development and implementation of an effective and secure information system for collecting, processing and analyzing tax information, improving electronic communication between payers and state bodies, ensuring reliable protection of personal data and security of electronic payments.