Digitalization of Tax Administration in Ukraine: Risks and Opportunities

Lagodiienko Nataliia (), Pozhydaieva Мariia () and Krylov Denys ()
Additional contact information
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

Management Theory and Studies for Rural Business and Infrastructure Development, 2022, vol. 44, issue 4, 443-450

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.

Keywords: tax system; digitization; digital economy; tax administration; risks; tax revenues (search for similar items in EconPapers)
JEL-codes: E62 H21 K34 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.15544/mts.2022.44 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:mtrbid:v:44:y:2022:i:4:p:443-450:n:1

DOI: 10.15544/mts.2022.44

Access Statistics for this article

Management Theory and Studies for Rural Business and Infrastructure Development is currently edited by Rasa Pakeltienė

More articles in Management Theory and Studies for Rural Business and Infrastructure Development from Sciendo
Bibliographic data for series maintained by Peter Golla ().