Innovative approaches to tax administration and economic security in Ukraine

Methods. The study applied a comprehensive methodological approach integrating theoretical and empirical methods. Theoretical generalization structured the institutional foundations of tax administration. Statistical analysis assessed GDP, tax revenue, and budget dynamics from 2010 to 2023. Methods of analysis and synthesis allowed the construction of a block diagram of tax administration processes. Logical generalization was employed to derive conclusions and propose improvements for the tax administration system. Results. The article analyzes the state of Ukraine’s tax administration, highlighting its role in economic security. A block diagram was developed to structure the process of tax administration, covering key components such as taxpayer registration, digitalization, compliance, and harmonization with international standards. Despite growth in GDP and corporate profits, the share of tax revenues in the state budget has declined, pointing to systemic inefficiencies. The study shows that digitalization, including automation, big data, and blockchain, is critical for improving transparency and efficiency. Novelty. The study presents a comprehensive structural model of tax administration in Ukraine, developed in the form of a block diagram. This model outlines five interconnected functional blocks that reflect the core mechanisms of tax administration. The article highlights how the modern conditions have accelerated the digital transformation of Ukraine’s tax system, emphasizing the role of electronic reporting systems, centralized taxpayer registries, and upgraded software. The novelty lies in the integrated view of tax administration as a tool for fiscal resilience and national security under crisis conditions. Practical value. The paper offers an analysis of Ukraine’s tax administration. Based on this analysis, practical recommendations are provided to strengthen the institutional capacity of the State Tax Service. By addressing these priorities, the system can enhance its transparency, increase voluntary tax compliance, and reduce reliance on external financial support, contributing to greater fiscal autonomy and economic security.