INTEGRATION OF UKRAINIAN TAX ADMINISTRATION INTO THE DIGITAL EUROPEAN SPACE

Abstract

The article substantiates the need for digital transformation of tax administration in the European space, which is important in the context of Ukraine's integration processes into the world community. The key to this has been electronic declaration, electronic payments, electronic communication, the use of artificial intelligence and application programming interfaces, so many countries are now looking to the future and starting a broader digital transformation of their tax operations. The international programs for the digitalization of tax administration operating in the tax sphere of Ukraine, namely EU4PFM and Ukraine Facility, were analyzed. Accordingly, they are aimed at strengthening public finance management and digitalization of central executive bodies in Ukraine, improving the provision of public services, creating a more favorable business environment, and increasing the country's resilience in response to urgent needs arising from russia's full-scale war against Ukraine. Particular attention was paid to Ukraine's cooperation with the Organization for Economic Cooperation and Development, which provides our country with support in carrying out reforms and implementing standards that meet the requirements of the European Union (EU). The report of this organization "Initiatives on Digitalization and Digital Transformation of Tax Administration" was analyzed, the purpose of which is to assist tax authorities in considering potential domestic reforms of digitalization and digital transformation, as well as to identify areas in which future bilateral or multilateral cooperation between tax authorities may be most valuable. It was noted that in accordance with EU requirements, Ukraine has developed and approved a plan for the digital development of the State Tax Service of Ukraine until 2030, which is aimed at applying an integrated approach to the development of IT resources, automation of business processes, and improving the level of services to taxpayers. The reform of E-audit was considered as a key tool in the process of modernization of tax control and an important task for the tax system of Ukraine. The main directions of implementing E-audit in Ukraine are presented, the mechanism of which is based on information received from taxpayers in the form of a standard audit file SAF-T UA. Ways for taxpayers and tax authorities are proposed to implement E-audit, which will help increase the effectiveness of control and inspection measures, minimize the impact of the human factor, and strengthen the transparency of tax control, which is especially important in the context of our country's European integration aspirations. Further research is needed to study ways to effectively integrate Ukrainian tax administration into the digital European space.