DIGITALIZATION OF TAX ADMINISTRATION IN UKRAINE: RISKS AND OPPORTUNITIES

Abstract

The purpose of the article is to study the risks and opportunities of digitalization of tax administration in Ukraine. In the article, the authors used both special and general methods of scientific research, namely: analysis and synthesis, abstract-logical, graphic, bibliometric, dialectical, methods of collecting, processing and systematizing information. It has been proven that today the processes of digitization have covered all spheres of society in general and tax administration in particular. The expediency of digitalization of tax administration to increase the efficiency of the process of mobization of tax revenues is substantiated. The reasons for the inhibition of the drivers of digital trends in the domestic tax administration have been determined. The analysis of the identified trends of digitalization of tax administration in Ukraine was carried out, tax risks were determined and the author's vision of the implementation of modern imperatives of digital trends in the tax field was proposed.