AUTOMATION OF TAX CONTROL: PROSPECTS AND CHALLENGES

The article explores the present condition of automation in tax control, describes the future developments, and the key obstacles which are linked to this process. Specific focus is given to the effect of digital technologies on enhancing the effectiveness of fiscal oversight: use of automated systems, examination of big data, and the digitization of tax risk identification and management methods. The goal of the study is to identify the potential, areas for advancement, and problematic elements of control automation, as well as discover practical answers for its enhancement during digital transformation. The methodological foundation of the study is grounded in the methods of comparative analysis, synthesis, and a systematic approach, which made it possible to trace the correlation between the level of digital modernization and the stability of tax administration. By appraising international practice and reviewing national financial information, it's shown that automation assists in more efficient administration, reducing tax offenses, transparency of supervision, and steadiness of public finances. The outcomes confirm that automated methods improve the accuracy and swiftness of control, reinforcing trust in the tax system and maintaining macroeconomic balance. The use of digital technologies can substantially diminish the number of tax violations, hasten risk detection, and boost the degree of voluntary tax payment. The types and approaches to tax control are defined. The concepts and principles of tax control automation are described. The main digital tools utilized in tax control are provided. The current condition of automation of tax control in Ukraine is examined. The possible advantages of automation for the state and taxpayers are identified. The paths of development of digital technologies in the realm of tax administration are presented. The core difficulties and threats to the automation of tax control are identified. Methods to improve the processes of tax control automation are presented. The findings indicate that automating tax control enhances clarity, lessens tax evasion and curtails human involvement in inspections, which contributes to effective fiscal supervision.