Some Aspects of the Functioning of the Taxpayer's Electronic Cabinet in the Context of Tax Digitalization

The article analyzes the legal regulation of the functioning of the Electronic Taxpayer's Account in the context of digitalization of the tax system of Ukraine. This analysis is carried out by considering (1) the provisions of tax legislation that regulate the functioning of such an information and communication system and (2) the shortcomings of legal regulation of the electronic service under study. In the course of the study, the author uses such methods of scientific cognition as description, comparison, as well as formal legal and logical legal methods. The article analyzes the functioning of the Electronic Cabinet (EC) as an information and communication system which plays a key role in the digitalization of the tax system of Ukraine. The author emphasizes the importance of the E-Cabinet for fulfillment of tax obligations by taxpayers, ensuring their rights and real-time communication with the State Tax Service. It is stated that despite the wide functionality of the EA, its use remains insufficient, which is explained by a number of reasons, including distrust of electronic communication, low digital literacy of the population and the presence of shortcomings in the service. The article reviews the literature on the selected issue. It summarizes the significant attention of scholars to the issues of electronic communication, in particular, in the context of electronic tax administration, electronic reporting, and modernization of the tax system. The author presents the research results by well-known scholars who emphasize the importance of information security, technical reliability and expansion of the functionality of the electronic control system. The results of the study show that the EC, regulated by Art. 42-1 of the TC of Ukraine and relevant regulations, is a comprehensive system that operates on the principles of transparency, automation, integration and completeness of functionality, etc. It is noted that the Tax Code of Ukraine provides for three ways of communication between taxpayers and controlling authorities: postal, personal and electronic. However, the absence of clear provisions on the mandatory reflection of tax documents in electronic form creates regulatory uncertainty.The author emphasizes the need for a separate study of current legislative initiatives on the functioning of the EC. Emphasis is placed on the analysis of the technical aspects of the QS, including issues of maintenance, response to errors in the service, and interaction with users. It is noted that the development of digital literacy of taxpayers and harmonization of legal regulation of the electronic control system are key areas for improving the service.