Features of Electronic Tax Administration

The article examines the process of electronic tax administration in Ukraine, emphasizing its significance for the stability and development of the economy. It analyzes the key aspects of implementing electronic services that facilitate interaction between tax authorities and taxpayers. The role of the taxpayer's electronic cabinet and the electronic VAT administration system in reducing administrative burdens and enhancing the transparency of tax processes is investigated. The main advantages of electronic administration are identified, including the simplification of tax reporting procedures and the reduction of error likelihood. Additionally, the challenges faced by enterprises in transitioning to electronic systems are analyzed, highlighting the importance of training qualified specialists who can adapt to new technologies.

Authors

Publication Details

Journal
Economics time realities
Published
2025-02-26
DOI
https://doi.org/10.15276/etr.01.2025.7
Primary Topic
Digital Economy and Transformation
Type
article
Field-Weighted Citation Impact
0.00
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article

Features of Electronic Tax Administration

Наталя Селіванова, Victoria Kalabina, Nadiia Minzhyrian
Economics time realities
Digital Economy and Transformation
article

Features of Electronic Tax Administration

Наталя Селіванова, Victoria Kalabina, Nadiia Minzhyrian
article en

Abstract

The article examines the process of electronic tax administration in Ukraine, emphasizing its significance for the stability and development of the economy. It analyzes the key aspects of implementing electronic services that facilitate interaction between tax authorities and taxpayers. The role of the taxpayer's electronic cabinet and the electronic VAT administration system in reducing administrative burdens and enhancing the transparency of tax processes is investigated. The main advantages of electronic administration are identified, including the simplification of tax reporting procedures and the reduction of error likelihood. Additionally, the challenges faced by enterprises in transitioning to electronic systems are analyzed, highlighting the importance of training qualified specialists who can adapt to new technologies.

Economics time realitiesVol. 1(77)
Openalex Percentile: Top 90%
Digital Economy and Transformation
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