IMPACT OF DIGITAL TRANSFORMATION ON THE CONTENT OF FISCAL ADMINISTRATION
Abstract
In the presented article, based on the study of domestic and foreign thematic scientific literature, as well as practical positive experience of some countries of the world, including modern Ukrainian practice, the influence of the process of digital transformations of the economy on the meaning of the concept of "fiscal administration" is formulated and substantiated. It has been proven that the digitalization process does not affect the change in the meaning of the concept of "fiscal administration". Among the many different elements that make up the content, there are four functions of fiscal administration, such as: control (the function that is the main one in relation to others), planning, organization and motivation. These functions remain unchanged despite the digitalization of the economy. However, the digitalization process, without changing the existing functions of fiscal administration, only introduces new ways of their implementation. It was revealed that the transformational processes in the fiscal bodies of Ukraine began at the beginning of the nineties and many significant events related to the introduction of innovative technologies in the work of the fiscal bodies of Ukraine occurred in the period of 1993-2000. Thus, the first Ukrainian website of tax authorities was launched in 1997; later, in 2009, specific events took place, the result of which was the introduction of electronic data processing, electronic digital signature and electronic document flow, as well as the approval of the Plan-schedule for the phased introduction into industrial operation in the bodies of the DPS of Ukraine of the centralized system of electronic tax reporting. Digital technologies that are used within the framework of the use of the "Unified Automated Information System" (customs unit) and "Tax Unit" significantly reduce the costs of the activities of fiscal authorities, contributing to the improvement of their work efficiency in the implementation of tax and customs control. However, it should be noted that there are other elements of digital tools that are widely used by fiscal authorities in order to increase the rate of tax collection, namely digital tax services. Due to the implementation of the motivational function of tax administration, the implementation of which is manifested in encouraging taxpayers to interact with fiscal authorities in the digital environment, they are related to tax control.
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