Digitalization in the tax sphere

Abstract

In the conditions of the digital transformation of the economy, implementing modern information technologies is a critical aspect of tax system development. This article examines the challenges and prospects of taxation digitalization in Ukraine, focusing on the introduction of electronic audits, automated systems, and their alignment with international standards. Particular attention is given to the role of digital tools in enhancing tax administration transparency, efficiency, and effectiveness. The article highlights the potential of innovative technologies to reduce administrative burdens, improve taxpayer interaction with fiscal authorities, and foster compliance.