TRANSFORMATION OF TAX ADMINISTRATION OF UKRAINE: FINANCIAL AND LEGAL ASPECT

Abstract

The article examines the transformation of the tax administration of Ukraine through the prism of the financial and legal approach in the conditions of European integration and digitalization of public administration. It is substantiated that Ukraine’s approach to membership in the European Union requires not only the need to harmonize tax legislation with the EU acquis, but also the need for procedural and institutional modernization of tax administration. It has been proven that tax administration should be considered not only as a technical mechanism for ensuring budget revenues, but as a legally significant tool for the implementation of public financial powers of the state, which affects compliance with the principles of legality, proportionality, equality of taxpayers and protection of their rights. The impact of the National Revenue Strategy until 2030 and European approaches to good governance in the field of taxation on changing the model of interaction between tax authorities and taxpayers is analyzed. It was determined that the key direction of reform is the transition from a punitive control model to a service-oriented and compliance model, within which priority is given to voluntary fulfillment of tax obligations, prevention of violations, digital services and risk-oriented control. Compliance-approach, risk-based control, e-audit and data standardization (SAF T UA) can significantly increase the efficiency of administration, but require procedural safeguards to prevent the narrowing of payer rights and opaque discretion. Particular attention is paid to the development of electronic audit and the implementation of the SAF-T UA format as a tool for the digital transformation of tax control.It was found that e-audit increases the transparency and effectiveness of inspections, but requires proper procedural support in terms of data protection, commercial secrecy, cyber security, and the validity of risk analysis algorithms. It was concluded that the effectiveness of the transformation of the tax administration of Ukraine is determined by the fiscal and managerial capacity of the state and the legal quality of administrative procedures.