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Digitalization of Tax Administration in Ukraine: Risks and Opportunities

Author

Listed:
  • Lagodiienko Nataliia

    (Dr. Sc., Assoc., Prof., Mykolaiv National Agrarian University, Mykolaiv, Ukraine)

  • Pozhydaieva Мariia

    (Dr. Sc., Assoc., Prof., Kyiv National Economic University named after Vadym Hetman, Ukraine)

  • Krylov Denys

    (Dr. Sc., Assoc., Prof., Zaporizhzhia National University, Zaporizhzhia, Ukraine)

Abstract

The purpose of the article is to study the risks and opportunities of digitalization of tax administration in Ukraine. In the article, the authors used both special and general methods of scientific research, namely: analysis and synthesis, abstract-logical, graphic, bibliometric, dialectical, methods of collecting, processing and systematizing information. It has been proven that today the processes of digitization have covered all spheres of society in general and tax administration in particular. The expediency of digitalization of tax administration to increase the efficiency of the process of mobization of tax revenues is substantiated. The reasons for the inhibition of the drivers of digital trends in the domestic tax administration have been determined. The analysis of the identified trends of digitalization of tax administration in Ukraine was carried out, tax risks were determined and the author’s vision of the implementation of modern imperatives of digital trends in the tax field was proposed.

Suggested Citation

  • Lagodiienko Nataliia & Pozhydaieva Мariia & Krylov Denys, 2022. "Digitalization of Tax Administration in Ukraine: Risks and Opportunities," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, vol. 44(4), pages 443-450, December.
    • Handle: RePEc:vrs:mtrbid:v:44:y:2022:i:4:p:443-450:n:1
    DOI: 10.15544/mts.2022.44
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    References listed on IDEAS

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    1. Serhiy Shkarlet & Iryna Dolozina & Maksym Dubyna, 2019. "Budgetary Revenue Breakdown At The Local Level Of Public Administration In Federal Countries," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 5(3).
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      More about this item

      Keywords

      tax system; digitization; digital economy; tax administration; risks; tax revenues;
      All these keywords.

      JEL classification:

      • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
      • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
      • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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