DIGITALIZATION OF TAX ADMINISTRATION IN THE CONTEXT OF IMPROVING THE EFFICIENCY OF TAXATION OF SMALL AND MEDIUM-SIZED BUSINESSES
Анотація
Introduction. State fiscal institutions play a key role in ensuring economic stability and forming the financial base of the state. In the face of modern challenges, in particular those caused by the war in Ukraine, the effectiveness of these institutions becomes especially important. Small and medium-sized businesses are an important segment of the national economy, but this sector is exposed to tax evasion risks, which jeopardizes the stability of public finances. The digital transformation taking place in Ukraine and globally opens up new opportunities to strengthen control over tax compliance and improve the efficiency of tax administration. At the same time, these processes require an adequate response from government institutions, which must be prepared for new challenges and tasks.
The purpose of the article is to explore the possibilities and ways to strengthen state fiscal institutions in the context of improving the efficiency of taxation of small and medium-sized businesses in Ukraine, as well as to develop recommendations for improving tax administration in the context of digital transformation of the economy and modern economic challenges.
Results. The research has confirmed the importance of strengthening the institutional capacity of state fiscal authorities in the context of improving the taxation of small and medium-sized businesses in Ukraine. The main challenges associated with the digitalization of tax administration are analyzed, and it is found that the effective use of digital technologies can significantly increase transparency and control over tax transactions. It is found that increasing the efficiency of tax authorities, along with strengthening institutional capacity, is a key factor in ensuring the stability and financial sustainability of the state. The authors also identify the priority areas of reforms necessary to adapt tax institutions to modern challenges, including the integration of international standards and the expansion of electronic data exchange.
Conclusions. Digitalization of state fiscal institutions is a necessary step on the way to improving the efficiency of taxation of small and medium-sized businesses. The introduction of modern technologies will improve control over tax revenues, reduce the administrative burden on businesses, and increase taxpayers’ trust in government institutions.
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West Ukrainian National University