ELECTRONIC TAX SERVICES (E-TAX) AND THEIR ROLE IN COMBATING TAX EVASION
Abstract
Electronic tax services (e-tax) play a crucial role in combating tax evasion and ensuring fiscal transparency in the context of digital economic transformation. The article examines the effectiveness of e-tax systems, their legislative framework, operational mechanisms, and impact on reducing the shadow economy. Key challenges are identified, including cybersecurity threats, technical barriers, and the need for digital literacy. Promising development directions are proposed, such as stimulating public engagement, improving state control mechanisms, and expanding investment opportunities. Special attention is paid to analyzing international experiences in tax system operations and their adaptability in Ukraine. The primary pathways for system improvement are outlined to enhance its efficiency and reliability in the long term.
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