EFFICIENCY OF ELECTRONIC SERVICES IN THE TAX ADMINISTRATION SYSTEM

Abstract

Introduction. The article explores the efficiency of electronic services in the Ukrainian tax administration system in the context of digitalization and European integration. In the era of technological transformation, the ability of tax authorities to effectively manage processes via digital tools is of paramount importance for improving tax transparency and compliance. Purpose. The purpose of the study is to assess the functionality and effectiveness of digital services implemented by the State Tax Service of Ukraine, determine their role in international cooperation and integration into the European fiscal space, and identify strategic directions for modernization. Methods. The study employs methods of comparative analysis, synthesis, legal and institutional review, statistical generalization, and case study analysis to examine the current state and dynamics of electronic tax services. Results. The findings indicate that Ukraine has made substantial progress in implementing electronic tax administration tools, including the Taxpayer’s e-Cabinet, InfoTAX, and SAF-T UA. The analysis reveals positive trends in user engagement and document processing volumes, aligning Ukraine’s fiscal system with OECD standards such as BEPS, CbCR, and CRS. A comparative overview of international practices (e.g., Poland, Estonia, Australia) provides a benchmark for future reform. Moreover, the digital shift has contributed to the reduction of the administrative burden, increased operational transparency, and improved trust between taxpayers and the government. Integration of AI-based analytics and real-time reporting mechanisms is identified as a future opportunity. Conclusion. The study highlights the strategic importance of further digital transformation of Ukraine’s tax administration through investment in infrastructure, personnel training, and legislative alignment. It emphasizes the need to enhance cybersecurity, interoperability, and automation to ensure sustainable integration into the global tax ecosystem. Strengthening public-private partnerships and ensuring alignment with EU digital policy will further accelerate reform outcomes.