Використання інформаційних технологій у реалізації принципу належної обачності в податковому адмініструванні

The development of information technology significantly transforms tax systems around the world, in particular, contributes to the improvement of tax administration. The article studies the role of information technologies in the implementation of the principle of due diligence, which is fundamental to ensure the efficiency of the tax system. Particular attention is paid to electronic services that help prevent tax evasion and improve the transparency of relations between taxpayers and regulatory authorities. In the article are analyzed modern IT-solutions, such as automation of processing of tax returns, electronic document flow, application of Big Data for identification of risky operations and introduction of blockchain-technologies in tax control. The experience of the EU countries is considered as an example of the successful integration of digital tools into tax processes, which contributes to the harmonization of legal norms and ensuring financial stability. Considerable attention is paid to the analysis of problems that arise during the digitalization of tax administration in Ukraine. The main challenges are an imperfect regulatory framework, a low level of digital literacy of tax officials and limited access to modern technologies in some regions of the country. At the same time, modern platforms and tools can become a powerful means of combating corruption and increasing tax discipline. The author offers a number of recommendations for the adaptation of foreign experience in the Ukrainian legal system. Among them are the creation of a national electronic tax platform, the training of qualified personnel and the introduction of transparent mechanisms for the exchange of information. Attracting international technical assistance and investment in digital infrastructure is also an important step to accelerate this process. In addition, the introduction of common data standards and the development of effective monitoring mechanisms will contribute to strengthening the interaction between the state and business. This will not only reduce the administrative burden for taxpayers, but also help build trust in state institutions. The article is an attempt to substantiate the need for digitalization of tax administration, taking into account the specifics of Ukrainian tax legislation, and to determine the prospects for introducing innovations into the tax system.