DIGITAL TRANSFORMATION OF THE TAX SYSTEM

Abstract

The purpose of the study is to substantiate the theoretical and methodological foundations of the digital transformation of the tax system and to develop an integrated model for its implementation. Methodology of research. The achievement of the research objective is ensured through a combination of theoretical generalization, comparative analysis, and modeling of the processes of digital transformation of the tax system. The logic of the study involves the systematization of contemporary scientific approaches to the digitalization of tax administration, the analysis of international experience and national practices, and the development of an integrated model of digital transformation of the tax system. The methodological framework is based on the application of a set of general scientific and special methods. In particular, the dialectical approach is used to reveal the essence of the digital transformation of the tax system as a dynamic and multi-level process; methods of analysis and synthesis are applied to identify key components of digitalization and integrate them into a unified model; induction and deduction are employed to formulate theoretical generalizations based on empirical evidence. Findings. The study substantiates an integrated multi-level model of digital transformation of the tax system, which encompasses functional, service, and governmental levels, unified by a data-driven integration core. It is demonstrated that digitalization ensures the transition to a data-driven tax administration model, in which information resources constitute the key basis for managerial decision-making; transforms the interaction between the state and taxpayers toward a service-oriented approach; and drives the evolution of tax policy through the emergence of new taxable objects. It is established that the integration of information systems, data consistency and interoperability, as well as the implementation of near real-time administration mechanisms, play a crucial role in ensuring the integrity of the transformation process. Practical value. The proposed model can be used as a conceptual framework for shaping public policy on the digital development of the tax system, improving the performance of tax authorities, and adapting legislation to the conditions of the digital economy. Its application will contribute to increasing the efficiency of tax administration, reducing administrative burdens, and strengthening tax compliance.