E-Tax Debt Management Based on Risk Assessment and Tax Debtors Segmentation

Tymchenko, Olena; Polishchuk, Yevheniia; Tsiupa, Oksana; Sushkova, Olena; Osadchyi, I.

doi:10.32014/2021.2518-1467.176

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“…Аналіз останніх досліджень і публікацій. Вирішенню сучасних проблем податкового адміністрування і контролю присвячені праці вітчизняних та зарубіжних вчених: А. Крисоватого [2], В. Федосова, О. Тимченко [4], Н. Крихівської [5], М. Сільченко, О. Білоусової, Ю. Іванова, І. Луніної [3], М. Мельник [6], В. Опаріна, Л. Олейнікової, Н. Синютки [12], О. Курило, Т. Паєнтко, М. Кіна, Р. Берда, Ж. Вердье, Д. Бентлі [1] та ін.…”

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Tax Administration and Control in the Context of Providing Economic Development of Economic Activities

Temchyshyna¹

2022

Intellect XXІ

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The article examines the current system of tax administration in Ukraine. The purpose of the study is to determine areas for improving tax administration. The information base of the research is the works of domestic and foreign scientists, regulatory and legal documents. Digitalization is a determining factor in business today. The development of information technologies provides new powerful tools for both business and government agencies. Digitalization of tax administration and control will improve the interaction between taxpayers and tax authorities. Digitalization will reduce the costs of tax administration and control and increase the speed and quality of tax services. World practice shows that the tax authorities of various countries are increasingly using modern information collection and analysis technologies. The main types of digital technologies that can be applied in tax administration and control include: Artificial intelligence, Machine vision, Robotic process automation, Cloud computing, Big data, Blockchain, Cognitive automation, Data cubing. The expected result of digitalization of tax administration and control includes: reduction of administrative burden and administrative barriers; expanding the ability of taxpayers to self-service, which will reduce the costs of tax authorities' personnel; formation of trust relations between tax authorities and taxpayers; reduction of time spent on data processing and information exchange; reducing the risks of technical errors; increasing the speed of searching for necessary documents; strengthening control of individual operations of taxpayers; the possibility of remote control; reduction of time for conducting tax audits and reduction of their number; improving the quality of inspections. Under the conditions of digitalization, the shadow economy will be reduced, the openness of information will create obstacles for committing tax offenses, and this will increase tax revenues for budgets of various levels, digitalization will create conditions for voluntary compliance with tax legislation by taxpayers.

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Tax Administration and Control in the Context of Providing Economic Development of Economic Activities

Temchyshyna¹

2022

Intellect XXІ

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show abstract

E-Tax Debt Management Based on Risk Assessment and Tax Debtors Segmentation

Cited by 1 publication

References 2 publications

Tax Administration and Control in the Context of Providing Economic Development of Economic Activities

Tax Administration and Control in the Context of Providing Economic Development of Economic Activities

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