Discussion aspects of administration of taxes, fees, payments in terms of digitalization of the economy
DOI:
https://doi.org/10.37772/2309-9275-2021-2(17)-31Abstract
Problem setting. Nowadays the world economy is in a permanent state of transformation. One of the main factors of transformation is digitalization, which affects almost all spheres of the economy. According to R.A. Petukhova, the defining modern trends of the new stage of economic development include: fast-developing business processes on the Internet, the formation of global information and financial centers and global mobile communication networks. All this affects economic processes and indicates the fact that today the digital international economy is being formed. To effectively regulate new ways of managing markets, methods of selling goods and providing services, transformation of public authorities, including tax authorities, is necessary.
Analysis of recent researches and publications. Some issues related to the administration of taxes and fees were the subject of research of lawyers such as: O. Dmytryk, A. Lisovyi, M. Nazarov, R. Petukhova, S. Hasanova and others.
Target of research is to consider the controversial aspects of the administration of taxes, fees, payments in the context of digitalization of the economy.
Article’s main body. In the scientific article the actual issues of administration of taxes, fees, payments in terms of digitalization of economy are considered. Changes to the current national legislation of Ukraine (in particular, tax) aimed at stimulating the development of the digital economy are analyzed.
Conclusions. Thus, at the present stage in Ukraine, the digitalization of the tax sector, in particular, the administration of taxes, fees, payments is gaining momentum. In our opinion, marked processes have both positive and negative characteristics.
The introduction of technologies into the processes of tax administration allows to process large amounts of data, spend less time on it, get the necessary relevant information about the relevant taxpayers faster. In addition, it is advisable to note that with the help of digital technologies, transparency of business processes in the country’s economy is ensured.
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