Цифровізація податкової системи та податкове регулювання як інструмент боротьби з тіньовою економікою
Digitalisation of the Tax System and Tax Regulation as a Tool to Combat the Shadow Economy

Summary/Abstract: The article reveals the peculiarities of the digitalisation of the tax system and tax (legal) regulation in combating the shadow economy in Ukraine from a practical standpoint. It is found that organisational and legal support plays an essential role in introducing the digitalisation of the tax system, the transition to digital technologies and the resulting globalisation. It is found that the use of modern information systems and technologies in the tax sphere allows the state financial control bodies to monitor compliance with tax legislation effectively and optimise the process of managing the payment of taxes, fees, and obligations. It is determined that the introduction of modern information technologies into the tax system will ensure efficient collection, processing and analysis of tax information; in-depth and detailed analysis of taxpayers' tax data; improvement of the mechanism for building tax reporting and more accurate and precise display of tax information; electronic interaction of the State financial control bodies with taxpayers; improvement of the quality of taxpayer service; increase in the efficiency of tax administration; reduction of the time required to complete tax reporting. It is established that the shadowing processes in the tax sphere have negative and positive consequences for the stable functioning of the economy. It is determined that an essential reason for the existence of the shadow economy is the high tax burden and incomplete tax policy, so the State Tax Service of Ukraine should develop and implement various effective tax control measures to reduce the scale of the shadow economy, taking into account the experience of foreign countries.

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