DIGITALIZATION OF TAX ADMINISTRATION BODIES IN THE CONTEXT OF CURRENT CHALLENGES AND THREATS

Abstract

The article considers the role of tax administration digitalization bodies in the context of current challenges and threats caused by the pandemic in the world and war in Ukraine. The importance of developing the electronic interaction channels between the State Tax Service of Ukraine, tax administrations of OECD countries and taxpayers in the context of Covid-19 and war action is outlined. The focus is on expanding the list of electronic services (for business, private entrepreneurs, IT services), which will increase opportunities for the implementation of the principle of convenience in fulfilling the tax obligation to the state. Continuous development and improvement of services provided by state tax authorities increase the image rating of state institutions, in particular, carry out electronic taxation, which allows: automate internal tax functions; to build electronic information interaction between taxpayers and state tax authorities in the field of taxation; to form effective online communication and ensure fast and secure data exchange between government agencies in the field of taxation; to ensure effective international cooperation in electronic format. The directions for the tax authorities digitalization strategy change for the purpose of effective taxes and fees administration process are offered: granting equal access of citizens, business representatives, tax administrators to digital technologies and new opportunities (to reduce digital gaps); advanced training of personnel for the full development of digitalization of the State Tax Service; increasing the level of automation and digitalization of public services together with the motivation of government agencies.