BUSINESS INFORM JOURNAL.

УКР

ENG

Search:

REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

PUBLISHER

Liburkina L. M.

SITE SECTIONS

The System of Electronic Tax Administration in Ukraine in the Context of Global Digitalization
Zamaslo O. T., Zarivna A. V.

Zamaslo, Olha T., and Zarivna, Anna V. (2024) “The System of Electronic Tax Administration in Ukraine in the Context of Global Digitalization.” Business Inform 4:244–252.
https://doi.org/10.32983/2222-4459-2024-4-244-252

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 0

Download article (pdf) -

UDC 336.225(477)

Abstract:
At the present stage of economic development, when technologies are actively transforming all spheres of life, the introduction of electronic tax administration is an important factor in ensuring the stability and development of the country. Effective collection and processing of tax information is of utmost importance to ensure financial discipline, efficiency and the ability of the State to finance social and economic programs, ensuring seamless operation. The use of advanced information technologies in this area opens up new prospects for increasing efficiency, reducing administrative difficulties and improving interaction between government agencies and taxpayers. Therefore, the purpose of this article was to study the issues of the theoretical foundations of the organization of the electronic tax administration system, analyze its development and effectiveness of its use in Ukraine in the context of digitalization, research of global trends and developments and outlining development prospects in the long run. To achieve this goal, approaches to the interpretation of the concept of electronic taxation, the reasons for the development of this type of tax administration, the advantages of its use for taxpayers and tax authorities were considered. The purpose and efficiency of such implemented services and applications as the electronic cabinet, the service for submitting electronic reports and documents, the system of electronic administration of VAT and the sale of fuel, the «Pulse» service, such application as «My Tax Service», are also analyzed. The dynamics of the growth of users of the electronic cabinet is analyzed; the number of documents submitted, including by type; the number of electronic documents submitted to the Unified Register of Tax Invoices and the Unified Register of Excise Tax Invoices in recent years. The main components of the transformation of electronic administration of taxes in the world are considered; it is studied what applications and services have been implemented to improve the presentation of electronic reporting in the digital space; receiving consultations through chatbots, conducting inspections, etc., in recent years in countries such as Poland, Mexico, Australia, China, Spain and others. Promising directions for the development of electronic tax administration for Ukraine are outlined.

Keywords: taxes, electronic tax administration, digital technologies in taxation, digitalization.

Fig.: 3. Tabl.: 1. Bibl.: 14.

Zamaslo Olha T. – Doctor of Sciences (Economics), Professor, Professor, Department of Finance, Monetary Circulation and Credit, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Zarivna Anna V. – Student, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

List of references in article

Bondarenko, L. F. “Problemy reiestratsii podatkovykh nakladnykh“ [Problems of Registration of Tax Invoices]. Aviatsiia, promyslovist, suspilstvo. 2022. https://dspace.univd.edu.ua/server/api/core/bitstreams/ead73bcd-ab0a-4476-8f87-3ab18954c2e4/content
Hnatushak, O., and Krukovska, O. V. “Perevahy ta nedoliky administruvannia podatkiv“ [Advantages and Disadvantages of Tax Administration]. Aktualni aspekty rozvytku pidpryiemstv ahrarnoi sfery: oblik, audyt ta opodatkuvannia. Kherson: DVNZ «KhDAU», 2018. 103-105.
“Dokhody derzhbiudzhetu Ukrainy“ [Revenues of the State Budget of Ukraine]. Minfin. https://index.minfin.com.ua/ua/finance/budget/gov/income/2022/
“Elektronni servisy vid podatkovoi: DPS prodovzhuie vprovadzhennia suchasnykh IT-rishen u sferi opodatkuvannia“ [Electronic Services from the Tax Office: DPS Continues the Implementation of Modern IT Solutions in the Field of Taxation]. Derzhavna podatkova sluzhba Ukrainy. https://dn.tax.gov.ua/media-ark/local-news/print-490958.html
Ivanov, S. V., Chekina, V. D., and Razumova, H. V. “Podatky maibutnyoho: administruvannia v umovakh tsyfrovizatsii ekonomiky“ [Taxes of the Future: Administration in the Context of the Economy's Digitalization]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Seriia «Mizhnarodni ekonomichni vidnosyny ta svitove hospodarstvo», no. 43 (2022): 54-59. DOI: https://doi.org/10.32782/2413-9971/2022-43-9
Lahodiienko, N. V., Skliar, L. B., and Stepanenko, S. V. “Elektronne administruvannia podatkiv yak zasib pidvyshchennia efektyvnosti yikh splaty“ [Electronic Administration of Taxes as a Means of Increasing the Efficiency of Their Payment]. Ekonomichnyi prostir, no. 178 (2022): 78-82. DOI: https://doi.org/10.32782/2224-6282/178-13
Marchenko, L. “Didzhytalizatsiia systemy podatkovoho administruvannia v Ukraini z urakhuvanniam dosvidu rozvynenykh krain svitu“ [Digitalization of the Tax Administration System in Ukraine Taking into Account the Experience of Developed Countries]. Ekonomichnyi analiz, vol. 32, no. 4 (2022): 127-134. DOI: https://doi.org/10.35774/econa2022.04.127
“Mintsyfra rozpochala pilotnyi proekt eDelivery“ [The Ministry of Digital Has Launched an eDelivery Pilot Project]. Ministerstvo tsyfrovoi transformatsii Ukrainy. October 12, 2020. https://thedigital.gov.ua/news/mintsifra-rozpochala-pilotniy-proekt-edelivery
Novytskyi, A. et al. Elektronne opodatkuvannia: sutnist ta perspektyvy rozvytku [Electronic Taxation: Essence and Development Prospects]. Irpin: Natsionalnyi universytet DPS Ukrainy, 2010.
“Perevahy «Elektronnoho kabinetu platnyka»“ [Advantages of the "Payer's Electronic Cabinet"]. Derzhavna podatkova sluzhba Ukrainy. https://dn.tax.gov.ua/media-ark/local-news/print-394793.html
“Plany ta zvity roboty Derzhavnoi podatkovoi sluzhby Ukrainy“ [Plans and Reports of the Work of the State Tax Service of Ukraine]. https://tax.gov.ua/diyalnist-/plani-ta-zviti-roboti-/396505.html
“Prezentatsiia publichnoho zvitu DPS za 2020 rik“ [Presentation of the DPS Public Report for 2020]. https://tax.gov.ua/data/files/254936.pdf
“Prezentatsiia publichnoho zvitu DPS za 2022 rik“ [Presentation of the DPS Public Report for 2022]. https://tax.gov.ua/data/files/292923.pdf
“Digital transformation journeys. Tax Administration 2023. Comparative Information on OECD and Other Advanced and Emerging Economies“. OECD, Paris, 2023. https://www.oecd-ilibrary.org/sites/900b6382-en/1/3/10/index.html?itemId=/content/publication/900b6382-en&_csp_=d74c2253fa30d0cb4c58c96fb3499020&itemIGO=oecd&itemContentType=book

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster