Implementation of Digital Technologies in the Tax Sphere: Foreign Experience and Prospects for Ukraine in Combating the Shadow Economy

Abstract

Based on a comprehensive systematic analysis of Ukrainian and international legislation in financial, economic and tax policy, the article examines the prospects for introducing digital technologies into the tax sphere, allowing for an effective fight against the shadow economy. After all, shadow economic processes pose a threat to the stability of the national economy and the financial activities of the State, reduce the amount of budget revenues, and impede the synchronised and balanced development of all sectors of the economy. The methodological basis of the study is the dialectical method of scientific knowledge of social and legal phenomena in their interconnection and interaction. The reliability and validity of the results obtained are achieved through the use of a set of general scientific and private scientific methods. Among the available scientific methods of cognition, the study is based on the following: systemic and structural, statistical, historical, analysis, synthesis, induction, deduction, abstraction, observation and comparison. Private scientific methods include comparative legal, formal legal, technical legal and content analysis of legal documents. These methods contributed to the study of tax regulation as a tool for combating the shadow economy, considering the correlation between theoretical and practical tax law problems. The subject of the study is the legal provisions governing the prospects for introducing international digital technologies into Ukraine's taxation to combat the shadow economy. The author analyses the possibilities for the digitalisation of tax administration in Ukraine based on the example of European Union countries. The use of digital technologies in tax administration to combat the shadow economy is studied. The correlation between different tax strategies of the EU member states is made. The stages of improvement of the digital tax environment are summarised as follows: Monitoring, development of new services, creation of incentives for engaging taxpayers in digital interaction, and retention of taxpayers in the digital environment. It is also substantiated that digitalisation involves improving the tax sphere and increasing the efficiency of law enforcement activities of tax authorities, which contributes to the withdrawal of funds from the shadow economy.

Keywords

• фінансова діяльність
• цифровізація
• податкова сфера
• податкова політика і стратегії
• технології
• стратегія економічної безпеки
• тіньова економіка
• корупція.