ELECTRONIC SERVICES OF THE TAX ADMINISTRATION AS A FACTOR OF TRANSPARENCY AND BUSINESS TRUST
Abstract
The article examines trends in the digital transformation of Ukraine’s tax administration in 2022-2025 in the context of increasing the transparency of fiscal procedures and strengthening business trust in public institutions. It reveals the stages of forming the electronic ecosystem of the State Tax Service, in particular the development of the Taxpayer’s Electronic Cabinet, the My Tax mobile application, the InfoTAX chatbot, and the digital integration of services into the Diia state portal. The quantitative dynamics of electronic service usage has been analyzed: as of 2025, more than 5.4 million taxpayers use the Electronic Cabinet, and the share of tax returns submitted online has reached 97.1%. It has been established that the development of the qualified electronic signature (QES) system and the free provision of digital certificates to businesses have contributed to an increase in the number of users to 14.9 million, ensuring a mass transition to a remote format of tax interaction. Particular attention is paid to the institutional impact of digitalization on the trust and accountability of fiscal authorities. According to data from the international METS project, 75% of taxpayers note an increase in the professionalism of the STS, and more than 86% have not encountered corruption, which indicates the growing effectiveness of electronic services in reducing corruption risks and subjective decisions. The international dimension of digital integration is highlighted: Ukraine’s implementation of BEPS, FATCA, and CRS standards, which ensure the automatic exchange of financial data with foreign jurisdictions, as well as participation in the OECD Tax Administration 3.0 program. The results of the introduction of electronic audit (E-audit) according to the SAF-T UA standard, which reduced the duration of desk audits by 40% and increased the objectivity of control, are analyzed. The paper emphasizes that the digitalization of Ukraine’s fiscal system has not only a technological but also an axiological dimension, forming a new model of partnership between the state and business based on the principles of openness, service, and trust. Promising areas for further development are proposed: creation of a single integrated portal for interaction between businesses and tax authorities, expansion of the functionality of “Diia” for full tax administration, automatic calculation of liabilities based on accounting system data, and strengthening of analytical tools to combat shadow operations.
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