DIGITAL INSTRUMENTS OF TAX ADMINISTRATION AND ELECTRONIC REPORTING AS FACTORS IN ENSURING BUDGET STABILITY IN UKRAINE
Abstract
The article examines how the digital services of the STS of Ukraine, e-document exchange, control mechanisms, and the state’s digital capacity contribute to the timeliness, completeness, and predictability of tax revenues as important components of budget stability. It systematizes digital tax tools and highlights their role in improving tax administration transparency and strengthening the completeness, timeliness, and predictability of budget revenues. The study analyzes e-reporting trends in 2023–2025, changes in the scale of tax inspections in 2021–2025, and their effectiveness. The findings indicate that digital services and a risk-based approach improve tax procedure efficiency, strengthen the detection of irregularities, and enhance tax flow management. The 2025 Network Readiness Index shows that Ukraine performs above the average for upper-middle-income countries, although it remains below the European average.
References
Junquera-Varela, R. F., Lucas-Mas, C. Ó., Krsul, I., Calderon Yksic, V. O., & Arce Rodriguez, P. (2022). Digital Transformation of Tax and Customs Administrations. World Bank. DOI: https://doi.org/10.1596/37629
Kochanova, A., Hasnain, Z., & Larson, B. (2020). Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness. The World Bank Economic Review, vol. 34, issue 1, рр. 101–120. DOI: https://doi.org/10.1093/wber/lhx024
Kotsogiannis, C., Salvadori, L., Karangwa, J., & Murasi, I. (2025). E-invoicing, tax audits and VAT compliance. Journal of Development Economics, vol. 172, 103403. DOI: https://doi.org/10.1016/j.jdeveco.2024.103403
Portulans Institute. (2025). Network Readiness Index 2025: Ukraine. URL: https://networkreadinessindex.org/country/ukraine/ (accessed March 20, 2026).
Nose, M., Pierri, N., & Honda, J. (2025). Leveraging Digital Technologies in Boosting Tax Collection. IMF Working Paper, WP/25/89. DOI: https://doi.org/10.5089/9798229008402.001
Okunogbe, O., & Pouliquen, V. (2022). Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing. American Economic Journal: Economic Policy, vol. 14, no. 1, pp. 341–372. DOI: https://doi.org/10.1257/pol.20200123
Okunogbe, O., & Santoro, F. (2023). The Promise and Limitations of Information Technology for Tax Mobilization. The World Bank Research Observer, vol. 38, no. 2, pp. 295–324. DOI: https://doi.org/10.1093/wbro/lkac008
Yilmaz, F., & Coolidge, J. (2013). Can E-Filing Reduce Tax Compliance Costs in Developing Countries? World Bank Policy Research Working Paper, no. 6647. DOI: https://doi.org/10.1596/1813-9450-6647
Vinnytska, O. (2025). Tsyfrovizatsiya podatkovykh vidnosyn yak instrument dosyahnennya tsiley staloho rozvytku Digitalization of tax relations as a tool for achieving sustainable development goals. Economies’ Horizons, no. 2(31), pp. 100–109. DOI: https://doi.org/10.31499/2616-5236.2(31).2025.330130 (in Ukrainian)
Grytsyshen, D., Yukhymenko-Nazaruk, I., Abramova, I., & Islamli, J. (2025). Evolyutsiynyy aspekt rozvytku podatkovykh system ta podatkovoho obliku The evolutionary aspect of tax systems and tax accounting. Economics, Management and Administration, no. 1(111), pp. 3–13. DOI: https://doi.org/10.26642/ema-2025-1(111)-3-13 (in Ukrainian)
State Tax Service of Ukraine. (2026). Elektronni servisy ta elektronna zvitnist Electronic services and electronic reporting. URL: https://tax.gov.ua/ (accessed March 20, 2026) (in Ukrainian)
State Tax Service of Ukraine. (2026). Plany ta zvity roboty Work plans and reports. URL: https://tax.gov.ua/diyalnist-/plani-ta-zviti-roboti-/ (accessed March 20, 2026) (in Ukrainian)
Erfan, E. (2025). Efektyvnist elektronnykh servisiv v systemi podatkovoho administruvannya [Efficiency of electronic services in the tax administration system]. Ukrainian Economic Journal, vol. 9, pp. 38-42. DOI: https://doi.org/10.32782/2786-8273/2025-9-6 (in Ukrainian)
Marchenko, L. (2022). Didzhytalizatsiya systemy podatkovoho administruvannya v Ukrayini z urakhuvannyam dosvidu rozvynenykh krayin svitu [Digitalization of the tax administration system in Ukraine taking into account the experience of developed countries]. Ekonomichnyy analiz, vol. 32, no. 4, pp. 127–134. DOI: https://doi.org/10.35774/econa2022.04.127 (in Ukrainian)
Junquera-Varela R. F., Lucas-Mas C. Ó., Krsul I., Calderon Yksic V. O., Arce Rodriguez P. Digital Transformation of Tax and Customs Administrations. World Bank. 2022. DOI: https://doi.org/10.1596/37629
Kochanova A., Hasnain Z., Larson B. Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness. The World Bank Economic Review. 2020. № 34(1). Р. 101–120. DOI: https://doi.org/10.1093/wber/lhx024
Kotsogiannis C., Salvadori L., Karangwa J., Murasi I. E-invoicing, tax audits and VAT compliance. Journal of Development Economics. 2025. № 172, 103403. DOI: https://doi.org/10.1016/j.jdeveco.2024.103403
Network Readiness Index 2025: Ukraine. Portulans Institute. URL: https://networkreadinessindex.org/country/ukraine/ (дата звернення: 20.03.2026)
Nose M., Pierri N., Honda J. Leveraging Digital Technologies in Boosting Tax Collection. IMF Working Paper. 2025. WP/25/89. DOI: https://doi.org/10.5089/9798229008402.001
Okunogbe O., Pouliquen V. Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing. American Economic Journal: Economic Policy. 2022. № 14(1). Р. 341–372. DOI: https://doi.org/10.1257/pol.20200123
Okunogbe O., Santoro F. The Promise and Limitations of Information Technology for Tax Mobilization. The World Bank Research Observer. 2023. № 38(2). Р. 295–324. DOI: https://doi.org/10.1093/wbro/lkac008
Yilmaz F., Coolidge J. Can E-Filing Reduce Tax Compliance Costs in Developing Countries? World Bank Policy Research Working Paper. 2013. № 6647. DOI: https://doi.org/10.1596/1813-9450-6647
Вінницька О. Цифровізація податкових відносин як інструмент досягнення цілей сталого розвитку. Економічні горизонти. 2025. № 2(31). С. 100–109. DOI: https://doi.org/10.31499/2616-5236.2(31).2025.330130
Грицишен Д. О., Юхименко-Назарук І. А., Абрамова І. В., Ісламлі Д. Еволюційний аспект розвитку податкових систем та податкового обліку. Економіка, управління та адміністрування. 2025. № 1(111). С. 3–13. DOI: https://doi.org/10.26642/ema-2025-1(111)-3-13
Державна податкова служба України. Електронні сервіси та електронна звітність. URL: https://tax.gov.ua/ (дата звернення: 20.03.2026)
Державна податкова служба України. Плани та звіти роботи. URL: https://tax.gov.ua/diyalnist-/plani-ta-zviti-roboti-/ (дата звернення: 20.03.2026)
Ерфан Є.А. Ефективність електронних сервісів в системі податкового адміністрування. Український економічний часопис. 2025. Вип. 9. С. 38-42. DOI: https://doi.org/10.32782/2786-8273/2025-9-6
Марченко Л. Діджиталізація системи податкового адміністрування в Україні з урахуванням досвіду розвинених країн світу. Економічний аналіз. 2022. Т. 32. № 4. С. 127–134. DOI: https://doi.org/10.35774/econa2022.04.127
Copyright (c) 2026 Габріелла Лоскоріх, Вероніка Ганусич, Оксана Перчі
This work is licensed under a Creative Commons Attribution 4.0 International License.
