INTELLECTUALIZATION OF TAX ADMINISTRATION AS A FACTOR IN ENSURING THE FINANCIAL SUSTAINABILITY OF THE STATE: INTERNATIONAL EXPERIENCE AND PROSPECTS FOR UKRAINE

Abstract

The transformation of tax administration under the influence of digital technologies is becoming an important factor in strengthening the financial sustainability of the state. While digitalization and automation have significantly improved the speed, accessibility and transparency of tax procedures, further development requires the transition to intelligent models of tax administration based on data analytics, artificial intelligence, predictive technologies and automated decision-making. For Ukraine, this transformation is particularly relevant in the context of public finance resilience, European integration and the need to increase the efficiency of tax administration.
The purpose of the research is to substantiate the role of intellectualization of tax administration in ensuring the financial sustainability of the state and to identify prospects for its development in Ukraine based on international experience. The objectives are to clarify the conceptual distinction between digitalization, automation and intellectualization of tax administration; systematize international approaches to the implementation of intelligent technologies in tax administration; compare the effectiveness of intellectualization practices in selected countries; identify the main positive effects and risks of intelligent transformation; and develop proposals for adapting international practices to the Ukrainian institutional environment.
The research applies a combination of general scientific and special research methods, including analysis and synthesis, comparison, systematization, generalization, graphical analysis and the method of structural and logical modelling. Comparative analysis is used to identify differences in the technological maturity of tax administration systems across countries. The results of the analysis are summarized through analytical tables, a comparative matrix and graphical models reflecting the relationship between the level of intellectualization and the effectiveness of tax administration.
 The research establishes that intellectualization represents a higher stage of transformation of tax administration compared with digitalization and automation, as it involves the use of analytical algorithms, artificial intelligence, predictive models and integrated data systems to support proactive and risk-oriented tax administration. International experience demonstrates that the effective use of intelligent technologies can contribute to increasing tax compliance, reducing administrative costs, improving the detection of tax risks and strengthening the predictability of public revenues. The analysis also confirms that the positive effects of intellectualization depend not only on technological capabilities but also on data quality, institutional capacity, regulatory frameworks, cybersecurity and public trust. For Ukraine, priority directions include the development of integrated tax data infrastructure, expansion of risk-based analytics, implementation of predictive tools, improvement of information exchange between public authorities and strengthening institutional and human-resource capacity.
 Intellectualization of tax administration should be considered not merely as a technological modernization of tax authorities but as a strategic component of ensuring the financial sustainability of the state. Its implementation can enhance the stability and predictability of public revenues, improve the efficiency of tax control and reduce fiscal risks. For Ukraine, the transition towards an intelligent model of tax administration should be gradual, institutionally coordinated and aligned with European practices, while simultaneously ensuring transparency, data protection, accountability and appropriate safeguards against technological and institutional risks.