МОЖЛИВОСТІ ЕЛЕКТРОННОГО АУДИТУ В УКРАЇНІ ТА ВИКЛИКИ ТРАНСФОРМАЦІЇ ДАНИХ ДЛЯ БІЗНЕСУ

The article discusses the challenges and opportunities of digitalization in tax management, particularly in Ukraine. It highlights the increasing trend of companies seeking efficient data structuring for better risk management in tax compliance. The state, on the other hand, encourages voluntary compliance by aiding taxpayers in managing their businesses and fulfilling tax obligations with minimal costs. The article emphasizes the importance of digital technologies and services in tax administration, with their implementation level depending on the IT infrastructure development and types of taxes administered. It also discusses the potential implementation of electronic audits, which could become a reality for most businesses if approved by the Ukrainian Parliament in December 2024. This would require companies to adapt their software to create and transmit a consolidated file of accounting records. The article also provides a detailed analysis of the XSD schema of SAF-T UA, indicating that the data structure in the file provides a specific type of display of accounting operations based on the principle of double entry. Author suggests that the implementation of digital tools in tax administration can have a significant impact, especially when mandatory. Particularly discussed the methodology for assessing tax policy instruments approved by the Ministry of Finance of Ukraine, which involves the use of microsimulation models. Warned that the positive effects of these tools are associated with a high level of uncertainty, depending on the taxpayer's previous compliance behavior. The transition of all key tax relations to an electronic format could reduce compliance costs and protect taxpayers from delays and pressure from tax authorities. However, it also warns that digitalization might not bring the expected benefits or could even lead to worse outcomes if not properly managed