Features of the establishment and development of administrative and legal regulation of tax digitalization in Ukraine

Abstract

The article deals with the administrative and legal regulation process regarding establishing and developing tax digitalization in Ukraine. It reveals the specifics of implementing information and communication technologies in the activities of the State Tax Service of Ukraine. It analyzes the key stages of digital transformation in the field of taxation. It is established that creating a modern, efficient, and transparent tax system in Ukraine is impossible without introducing information and telecommunication technologies and developing electronic services.

It is noted that the digitalization of tax administration in Ukraine has taken place gradually and evolutionarily in response to the needs of public administration modernization and the challenges of the times. The state has laid a solid foundation for building a digital tax environment, starting with developing early automated information systems and implementing electronic reporting, culminating in establishing a multifunctional "Electronic cabinet" and electronic VAT administration system. At the same time, shortcomings in IT infrastructure, low quality of access to electronic services, administrative pressure, and fragmented legislation indicate the need for further improvement. The following steps should include updating the legislative framework, improving user interfaces, ensuring information security and cybersecurity, and fostering practical cooperation between public authorities, businesses, and civil society to create a modern tax system.