Digitalization of the tax administration system in ukraine taking into account the experience of developed countries

Lyudmyla Marchenko


Introduction. The issue of fiscal digitalization today concerns each of the business entities and any participants in economic and financial relations. Today, every stakeholder is interested in the efficiency, convenience and comprehensibility of the received information.

In today's conditions, digitization and transition to advanced technologies is an important process in the development of taxation and other sectors. Electronic services in the tax administration system are created with the aim of increasing the efficiency of the functioning of tax authorities, as well as simplifying the procedures for calculating, declaring and paying taxes and fees, and obtaining advice for taxpayers. All these services have been working successfully for some time, but still need improvement and diversification of functionality.

The purpose of the article is to monitor the main aspects of digitization of tax payment administration procedures in Ukrainian and foreign practice.

Method (methodology). In the course of the research, the following methods were used: dialectical, correlational, generalization, comparison, system analysis, observation, induction and deduction.

The results. The article examines the current aspects of the implementation of digital technologies in the procedures for the administration of taxes and fees in Ukraine. Monitoring of the main levels of introduction of electronic services in taxation at the international level was carried out. The analysis of regulatory and reporting statistical data on the use of innovative technologies in the processes of taxation of individuals and legal entities was carried out. It was revealed that there are countries of the world that are actively engaged in the digitalization of the tax sphere, including using new programs and technologies, at the same time, some countries are improving already adapted devices in order to minimize the risks of uncertainty from new technologies.

The main postulates of the strategic development of the bodies of the State Tax Service of Ukraine in the context of the digitalization of the fiscal space and the introduction of digital technologies have been studied. The state of the modern use of electronic services in taxation in the bipolar plane (tax institutions - taxpayers) was assessed. The indicators of the dynamics of electronic document flow in the tax sphere in Ukraine were analyzed, and the direction of tax reporting was established as the most digitized in the studied period.

Emphasis is placed on the use of mobile applications in the tax administration system of some developed countries of the world (China, Australia, Brazil, etc.). A number of European Union countries actively use virtual assistants and chat bots for the purpose of improving tax relations, which as a result produces a number of fiscal effects.

The importance and perspective of the further implementation of digital technologies in the processes of tax administration in Ukrainian practice is substantiated, taking into account the experience of both developed countries of the world and those countries that are similar in terms of economic processes to Ukraine. This approach will improve the algorithms for the accumulation of tax payments to the budgets of all levels in the conditions of martial law and post-war reconstruction of Ukraine.


digitalization; fiscal policy; tax administration; digital technologies in taxation; tax relations; tax reporting; foreign experience; budget effects

Full Text:



Chen Jia. Tax deduction app goes online. China Daily. 2019. Retrieved from:

How governments are expanding their tech toolboxes for tax collection. EY. Retrieved from:

Tax Administration 2022: Comparative Information on OECD and other Advanced and Emerging Economies. Data tables. Retrieved from:

Tax Administration 2021-2022: Comparative Information on OECD and other Advanced and Emerging Economies. Retrieved from:

Tax Administration 3.0: The Digital Transformation of Tax Administration. Retrieved from:

Tax Administration: Comparative Information on OECD and Other Advanced and Emerging Economies. Tax Administration 2019. Retrieved from:

Tax authorities are going digital. Stay ahead and comply with confidence. 2017. Retrieved from:

Electronic services. State Tax Service of Ukraine. Retrieved from: [in Ukrainian].

Zhigalkevich, Zh. M., & Zalutskyi, R. O. (2020). Digitalization as the main factor in the development of business structures. Efficient economy, 11. Retrieved from: [in Ukrainian].

Reports on the execution of the State Budget of Ukraine for 2019-21. State Treasury Service of Ukraine. Retrieved from: [in Ukrainian].

Instructions for installing specialized client software for generating and submitting reports to the "Single window for submission of electronic reporting". Retrieved from: [in Ukrainian].

Krysovaty, A. I., & Synyutka, N. G. (2019). Participatory budget as an element of digitization of the fiscal space of Ukraine. Finances of Ukraine, 11, 110-124. [in Ukrainian].

Order of the State Tax Administration of Ukraine dated April 10, 2008 No. 233 "On submission of electronic tax reporting". Retrieved from: [in Ukrainian].

Order of the DPS of Ukraine dated November 22, 2021 No. 965 "On approval of the mission and Strategic Plan of the State Tax Service of Ukraine for 2022-2024". Retrieved from: [in Ukrainian].


Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM


  • There are currently no refbacks.

Copyright (c)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.


Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 

Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023