The effectiveness of tax control in the context of economic digitalization: challenges and opportunities

Abstract

The paper provides a comprehensive study of the processes of digitalization of the economy and tax system of Ukraine. Based on the analysis, the importance of digitalization as a key factor in increasing the competitiveness of the state, the efficiency of business processes, and ensuring sustainable economic development is substantiated. The evolution of the digital economy from the early stages of automation to the current stage associated with the use of the latest digital technologies is examined. It is determined that the digitalization of the economy creates the conditions for the development of new business models, increased labor productivity, and reduced transaction costs. The paper analyzes the main directions of the implementation of the state policy of digital transformation, in particular Ukraine’s participation in the EU programs “Digital Europe,” “EU4Digital,” and “EU4PFM,” which are aimed at developing digital infrastructure, cybersecurity, and improving the efficiency of public finance management. Based on the analysis, it was determined that the digitization of the tax system is one of the priority areas of the digital economy, as it ensures transparency, reliability, and controllability of financial flows. Particular attention is paid to the study of electronic auditing as a tool for the digital transformation of tax control. The essence and purpose of electronic auditing of taxpayers has been substantiated, its key stages and advantages over traditional forms of auditing have been identified. It has been established that one of the tools of e-audit is the use of the standard tax audit file SAF-T. The main challenges accompanying the introduction of electronic auditing in Ukraine have been identified: insufficient development of IT infrastructure, gaps in regulatory and legal regulation, risks associated with the protection of tax information. Overcoming these barriers requires a systematic approach and coordination between government agencies, businesses, and international partners.