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The Digitalization of Governance and Tax Administration in Ukraine
Örebro University, School of Behavioural, Social and Legal Sciences.ORCID iD: 0000-0002-6368-007X
2023 (English)In: Proceedings from the First Annual International FIRE CONFERENCE 10th–11th of November 2022, Örebro University, Sweden / [ed] Magnus Kristoffersson, Uppsala: Iustus förlag, 2023, p. 209-229Chapter in book (Refereed)
Abstract [en]

The study examines the current state of digitization in tax administration in Ukraine and aims to identify the challenges and opportunities it presents. The research provides recommendations for further improvements of the tax administration as a part of interoperable digital public services infrastructure. The study uses a mixed-methods approach, including data analysis from official and public sources, as well as legal framework and regulations analysis. The findings reveal that the main efforts of digitization of tax administration in Ukraine have been focused on digital workplaces and the digital platforms of state services. The future evolution of tax administration may include legal design involving AI techniques and the exploitation of open and linked data. The importance of soft digital infrastructure for human rights protection is emphasized, which includes not just technical solutions but also elements such as policy frameworks, institutional frameworks, digital literacy, data governance, and stakeholder participation.

Place, publisher, year, edition, pages
Uppsala: Iustus förlag, 2023. p. 209-229
Keywords [en]
tax administration, Ukraine, digitalization, digital infrastructure, interoperability
National Category
Law
Identifiers
URN: urn:nbn:se:oru:diva-108479ISBN: 9789177372639 (print)OAI: oai:DiVA.org:oru-108479DiVA, id: diva2:1799616
Available from: 2023-09-22 Created: 2023-09-22 Last updated: 2023-09-25Bibliographically approved

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Tsymbal, Vadym

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Output format
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