Digitalization of the activity of state authorities and local self-government bodies significantly facilitates communication between citizens, the state, and businesses. In modern conditions of globalization and comprehensive digitalization of the service sector, the development and implementation of digital technologies in the field of local self-government are taking place. Due to this, the authors analyzed how the transformational path to digitization in the field of local self-government in Ukraine and abroad is taking place in detail. The purpose of the work is to study the international legal experience of digitalization of local self-government, to determine the main advantages and problematic aspects, as well as the peculiarities of the implementation of digitalization tools in municipal administration. The methodological basis of this study is such methods as logical generalization, method of economic analysis, method of comparison, graphic methods, method of theoretical generalization, the system method, methods of positive and normative analysis, metaphysical method, historical method, synergistic method, and intuitive method. As a result of the conducted research, both the national and international experience of digitalization of local authorities were analyzed and the prospects for the development of digital management tools in the near future were noted.
Effective tax control is designed to ensure the balance of public and private interests in the tax sphere and to strengthen the confidence of civil society in the institutions of state and law. Weaknesses in tax control lead to the formation of the shadow sector of the economy, low incomes of the majority of workers and retirees, limited effective demand for goods / services, lack of incentives for economic development and the need to provide subsidies of housing communal services. Most of the economy is monopolized, market regulators are virtually non-existent, and existing ones have zero efficiency. The lack of fair market prices does not allow to ensure the macroeconomic balance of the market environment and to objectively determine the tax base and the amount of taxes payable. The article substantiates the necessary changes to the legislation, which eliminate the possibility of different interpretations of legislation, simplify the system of tax administration and eliminate possible abuses of tax law. Improving the effectiveness of tax control is ensured by the introduction of market pricing, which is based on an exclusive list components of price : wages, profits, depreciation and any costs that are confirmed by pay VAT. Tax control should be complemented by control over the costs and assets of taxpayers. First of all, we are talking about the subjects of e-declaration of income. It is proposed to make additional columns in the form of e-declaration, in which to indicate the amount of paid personal income tax and social contributions, confirmation of the completeness of the declaration of income and compliance of income with taxes paid. Owners of large assets should be added to the list of e-declaration entities and an additional tax on large assets should be introduced. It is necessary to develop a list of sanctions that occur in case of detection of incomplete payment of taxes and fees, undeclared assets, regardless of their actual location and method of detection.
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