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
- Наталя Селіванова (ORCID: https://orcid.org/0000-0002-4157-4946)
- Victoria Kalabina (ORCID: https://orcid.org/0009-0004-2293-7598)
- Nadiia Minzhyrian
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