FOREIGN EXPERIENCE IN ASSESSING THE ECONOMIC EFFICIENCY OF TAX SETTLEMENT CONTROL: POSSIBILITIES OF IMPLEMENTATION IN UKRAINIAN PRACTICE

Abstract

This article examines international experience in assessing the economic efficiency of tax compliance monitoring and analyses the possibilities for its application in Ukraine. Within the scope of the study, the economic efficiency of tax control is defined as the ratio of administrative costs to the fiscal and behavioural outcomes achieved, with the emphasis placed not only on revenue collection but also on its impact on compliance with tax legislation and the long-term behavioural model of taxation subjects. The article examines the approaches applied in the European Union and the United States, namely: the use of risk-based models, the application of digital technologies, data analysis, and the evaluation of indirect effects arising from tax audits. Particular attention is paid to modern tools that enhance the effectiveness of tax administration, such as real-time reporting, automated risk assessment systems and modern analytical platforms. The study highlights the benefits of introducing standardised data exchange formats, in particular the Standard Audit File for Tax Purposes (SAF-T), as well as electronic reporting systems and integrated information infrastructures. These tools enhance transparency, improve data quality and contribute to the efficiency of audit procedures. The study also examines the possibility of adapting international practices to Ukrainian conditions, taking into account current processes of digitalisation, European integration and post-war economic recovery. It is argued that Ukraine has significant potential to modernise its tax control system by implementing advanced international practices, taking into account national institutional and economic conditions. The research demonstrates the necessity of a comprehensive modernization of tax control, which includes the automation of administrative processes, strengthening transparency, enhancing the efficiency of tax administration, and building trust-based relationships between tax authorities and taxpayers. Furthermore, the article proposes directions for improving information and analytical support systems, as well as methodological approaches to evaluating the effectiveness of tax control. Overall, the findings highlight that the integration of advanced technologies, standardized data systems, and risk-based approaches can significantly improve the performance of tax administration and support sustainable economic development in Ukraine.