To Örebro University

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.

The «information age» has changed profoundly the way we generate, store and exchange information, the way of interaction within and between individuals, institutions, societies and entities. The research aims to define frameworks of collection, usage, storage and distribution of information for better understanding legal and ethical responsibilities of states and citizens concerning application information technologies at social and political relationships. The research methodology comprises comparative case study of technology institutionalisation and its consequences for both developed and developing societies, namely, how the different societies may react to the impact of technology, what could the patterns of further relations between states, citizens and capitalist corporations be, defining prospects of the technocratic techno-science policies, multi-level governance and digital citizenship.