THE MECHANISM OF DIGITAL TRANSFORMATION OF THE TAX SYSTEM AND ITS ROLE IN FORMING FINANCIAL SECURITY

Authors

DOI:

https://doi.org/10.15330/apred.2.22.54-61

Keywords:

tax system, tax administration, mechanism, digitalization, digital transformation, financial security

Abstract

The article considers the theoretical and applied aspects of the formation of a mechanism for the digital transformation of the tax system in conditions of macroeconomic instability. It have been determined the essence of the state's financial security and the role of tax security in reducing the impact of macroeconomic instability risks. The feasibility of using digital technologies in tax administration and the functioning of tax institutions has been substantiated. It have been considered the stages of tax digitalization, the main technological initiatives and the results obtained for the period 2000-2025. It has been substantiated the impact of the digital transformation mechanism on the key functions of the tax system and the activities of individual institutions in the context of such areas as tax analysis, control, making management decisions and planning the tax process. The impact of digitalization on the analytical component of the tax regulation process has been considered. It has been substantiated that digital tools in the activities of tax authorities are strategic in nature, provide analytical depth and predictive influence, which is of priority importance in conditions of threats to the financial security of the national economy and, in particular, the system of financial relations. The main digital platforms used in the domestic tax system for the interaction of tax authorities and business entities have been considered. The importance of developing a mechanism for the digital transformation of the tax system has been substantiated, the structure of which consists of a digital platform, organizational changes and decisions, regulatory and legal instruments, value and cultural changes. The results of the impact of the mechanism for the digital transformation of the tax system on the taxation process have been determined. It has been considered the structure of the impact of the mechanism for the digital transformation on the state of development of the tax system on the functioning of its individual components. The criterias for assessing the impact of the mechanism for the digital transformation on the functioning of the tax system have been determined.

Author Biography

V.V. Savchenok , Chernihiv Polytechnic National University, Department of Management and Administration, Shevchenko St., 95, Chernihiv, 14030, Ukraine

Postgraduate student 

References

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Published

2026-08-26

How to Cite

Savchenok , V. (2026). THE MECHANISM OF DIGITAL TRANSFORMATION OF THE TAX SYSTEM AND ITS ROLE IN FORMING FINANCIAL SECURITY. The Actual Problems of Regional Economy Development, 2(22), 54–61. https://doi.org/10.15330/apred.2.22.54-61

Issue

Vol. 2 No. 22 (2026): THE ACTUAL PROBLEMS OF REGIONAL ECONOMY DEVELOPMENT

Section

Public finance

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