TAX AUDIT IN THE CONDITIONS OF DIGITALIZATION: CURRENT STATE, PROBLEMS, PERSPECTIVES

Abstract

The article examines the peculiarities of the functioning and development of tax audit in the conditions of digitalization. It is noted that the formation of the digital economy involves the active implementation of innovations and information and communication technologies in all types of economic activity and spheres of life, including tax audit. It has been proven that the State Tax Service of Ukraine is actively implementing digital tools in its work with taxpayers. Attention is drawn to the fact that the indisputable advantage of using tax electronic audit is a significant reduction in the time spent on tax audits and an increase in the probability of detecting tax evasion. It is noted that the use of digital tools during tax audits is accompanied by certain problems. Ways to solve them are proposed. The expediency of developing and displaying in the relevant legislative acts the algorithm of the Standard Audit File for Tax (SAF-T) electronic audit procedure is substantiated, which will increase its effectiveness, quality and reduce the time for its implementation.