ЦИФРОВА ТРАНСФОРМАЦІЯ ЕКОНОМІЧНОЇ ТА ПОДАТКОВОЇ СИСТЕМИ УКРАЇНИ: СВІТОВИЙ ДОСВІД ТА СУЧАСНІ ВИКЛИКИ
Authors: Honchar Liubov ,   Donbas State Pedagogical University, Lytvinov Andrii 
Published: July 2024

Objective. The purpose of the article is to identify the stages and areas for evaluation of the processes of digital transformation of the economic and tax systems and, based on the experience of digitalization in the tax sphere of the leading countries of the world, to provide recommendations for further deepening and integration of digitalization into the practice of domestic enterprises, institutions and organizations. Method. In defining the problem of digital transformation of the global economy and tax systems of the world's leading countries, the consequences of this process, and analyzing approaches to its solution, the author uses data from the state tax services of the USA, the EU, the UK, and Ukraine, scientific works in this area by leading Ukrainian and foreign scholars, methodological materials, periodicals, and electronic publications. A system of general scientific and special methods and approaches was used: statistical analysis - when determining the level of digitization of processes in the economic, production and tax spheres; system analysis and generalization - when structuring the stages, goals and characteristics of the process of digitalization of the tax sphere; methods of analysis and synthesis - when systematizing directions for evaluating the processes of digital transformation of economic and tax systems, analyzing the main tools that provide these processes, comparison and generalization - when determining directions for incorporating the experience of the leading countries of the world to improve the digital transformation of national economic and tax systems. The results. Given Ukraine's aspirations to integrate into the global economy and the fact that the digital transformation of the global economic and tax system, according to leading foreign and domestic scholars whose works highlight various aspects and consequences of the digital transformation of the global economy and tax systems, is perhaps the greatest challenge of our time, the article analyzes the level of digitalization of processes in the economic, industrial and tax spheres and statistically proves that it varies depending on the country, industry and specific aspect. The author defines the stages of the tax digitalization process, including the preparatory stage, the stages of infrastructure development and implementation, digital transformation of processes, implementation of user services, training and professional development of personnel, monitoring and evaluation of efficiency, support for innovation and development, and describes them in terms of goal setting and key actions at each stage. With a view to systematizing the experience of digital transformation of economic and tax systems, the author proposes areas for assessing these processes in the tax sphere of the leading countries of the world, in particular, the following: electronic reporting and filing of declarations, automation of tax processes, use of Big Data and analytics, digital services for businesses and citizens, integration with other public and private systems, cybersecurity and data protection, international cooperation and information exchange, training and professional development of personnel,