Implementation of Digital Technologies in the Tax Sphere

The methodological basis of the study is the dialectical method of scientific knowledge of social and legal phenomena in their interconnection and interaction. The reliability and validity of the results obtained are achieved through the use of a set of general scientific and private scientific methods. Among the available scientific methods of cognition, the study is based on the following: systemic and structural, statistical, historical, analysis, synthesis, induction, deduction, abstraction, observation and comparison. Private scientific methods include comparative legal, formal legal, technical legal and content analysis of legal documents. These methods contributed to the study of tax regulation as a tool for combating the shadow economy, considering the correlation between theoretical and practical tax law problems.

The subject of the study is the legal provisions governing the prospects for introducing international digital technologies into Ukraine's taxation to combat the shadow economy. The author analyses the possibilities for the digitalisation of tax administration in Ukraine based on the example of European Union countries. The use of digital technologies in tax administration to combat the shadow economy is studied. The correlation between different tax strategies of the EU member states is made. The stages of improvement of the digital tax environment are summarised as follows: Monitoring, development of new services, creation of incentives for engaging taxpayers in digital interaction, and retention of taxpayers in the digital environment.

It is also substantiated that digitalisation involves improving the tax sphere and increasing the efficiency of law enforcement activities of tax authorities, which contributes to the withdrawal of funds from the shadow economy.