Problem setting. Modern society is gripped by the trend of digitalization, which permeates all spheres of its life. First of all, such processes affected the state’s economy, and hence the taxation and administration of taxes and fees. According to scientists, the key technologies of the digital economy contribute to the digital transformation of business – the transformation of analog products, business processes and business models of organizations into those based on the effective use of digital technologies. In addition, it should be noted that the digital economy is shaping a new, digital business environment and includes all digital resources of business organizations integrated into the system, interaction with other economic entities within the country and abroad [1, p. 122–123]. In the digital economy, digital technologies are recognized as the basis for the creation of new products, values, properties, unique systems and processes. This thesis is confirmed by the provisions reflected in the Economic Strategy of Ukraine 2030, in particular, in paragraph 6.2 Ukraine 2030E a country with a developed digital economy: data becomes an asset. Data collection, description, storage and processing allow to obtain valuable information for use in business processes, public life, the work of the state. The ability to work with data and analyze it is an opportunity to be the first to obtain valuable market “insights”, to be more competitive [9]. It is obvious that the processes of introduction of new technologies in the context of digitalization of the country’s economy have not escaped the sphere of taxation and administration of taxes and fees. Target of research. The purpose of the article is to reveal certain aspects of the impact of digitalization on the administration of taxes and fees in our country. Analysis of recent researches and publications. Researchers such as O. Dmytryk, D. Kobylnik, A. Kolisnyk, M. Kucheryavenko, and O. Makukh, V. Ryadinska, M. Chinchin and etc. are engaged in the study of innovations related to the administration of taxes and fees in the conditions of digitalization. At the same time, many aspects still remain unclear. Article’s main body. It is emphasized that the introduction of electronic services in the field of taxation, as well as the approach of the legislator to their regulation should be positively assessed, because in the context of digitalization the implementation of such principles as simplifying the procedure of interaction between taxpayers and the supervisory authority. as can be seen, this principle is part of the principle of the general principle of tax law uniformity and ease of payment. In general, the legislative approaches to the regulation of electronic services taxation in Ukraine as quite acceptable and well-founded. However, in order to improve the implementation of the relevant tax legislation, we consider it necessary to define more clearly the list of electronic services subject to taxation, as such a list is currently open and may be subject to too broad an interpretation. Conclusions and prospects for the development. The article analyzes some aspects of the impact of digitalization on the administration of taxes and fees in Ukraine. It is emphasized that many innovations that meet modern requirements have been introduced in Ukraine. At the same time, not all of the proposed innovations are perfect (in terms of content and approaches to consolidation), which in the future may negatively affect the enforcement of such rules, and thus the replenishment of revenue budgets and more.