{"id":4562,"date":"2026-04-26T02:49:12","date_gmt":"2026-04-26T02:49:12","guid":{"rendered":"https:\/\/oidaijsd.com\/?page_id=4562"},"modified":"2026-04-26T02:52:11","modified_gmt":"2026-04-26T02:52:11","slug":"volume-19-issue-06-pg-79-90-2026","status":"publish","type":"page","link":"https:\/\/oidaijsd.com\/?page_id=4562","title":{"rendered":"Volume 19, Issue 06, Pg. 79-90, 2026."},"content":{"rendered":"

OIDA International Journal of Sustainable Development<\/strong>
\nOpen-access peer-reviewed journal\u00a0<\/strong><\/p>\n

https:\/\/doi.org\/10.64211\/oidaijsd190606<\/a>
\n\"\"<\/p>\n

Digital Transformation of Ukraine\u2019s Tax System in Line with European Union Implementation Standards<\/strong><\/p>\n

Iaroslav Ianushevych 1,*<\/sup>, Oleg Hubanov 2
\n<\/sup><\/strong>1 <\/sup>Department of Finance, Banking and Insurance, Educational and Scientific Institute of Management, Economics and Finance, Private Joint-Stock Company “Higher education institution ” Interregional Academy of Personnel Management”, 2 Frometivska St., Kyiv, 03039, Ukraine.
\n2 <\/sup>Department of Service and Medical Law, Educational and Scientific Institute of Law, Taras Shevchenko National University of Kyiv, 64\/13 Volodymyrska St., Kyiv, 01601, Ukraine.
\n* <\/sup>Corresponding author: ianushevych_iaroslav@ujis.in.ua<\/a><\/p>\n

Volume 19, Issue 06, Pg. 79-90, 2026.<\/p>\n

Abstract: <\/strong>The current stage of development of the tax system of Ukraine is characterized by large-scale processes of digital transformation, which have become an integral component of fiscal modernization and integration into the European economic space. The digitalization of tax administration is seen as a key factor in increasing the transparency, efficiency and fairness of taxation, as well as a tool for ensuring fiscal stability in the face of global challenges. In the context of the implementation of the EU-Ukraine Association Agreement and the provisions of the Directive on Administrative Cooperation in the field of Taxation (DAC6\u2013DAC8), the Common Reporting Standard (CRS), and the Standard Audit File for Tax (SAF-T), the digital reform of the tax sector is becoming systemic, covering both technological and institutional and legal aspects. Based on the official statistics of the Organization for Economic Cooperation and Development, the European Commission, the World Bank, the IMF, and the Ministry of Finance of Ukraine, the author assesses the level of digital maturity of the fiscal system. The integral index of digital integration of tax services is calculated, which for Ukraine is 0.63, which is lower than the average level in the European Union of 0.82, but indicates a gradual convergence of administration standards and improvement of the quality of electronic services. A comparative analysis of the implementation of European standards has shown that Ukraine has made significant progress in creating basic electronic tools, but needs to deepen data integration, introduce artificial intelligence for risk analysis, and strengthen cybersecurity of tax information. It is substantiated that successful digitalization of the tax system requires a holistic data policy, a combination of technological, organizational and regulatory changes. The transition to an intelligent tax ecosystem will increase the efficiency of administration, reduce the level of the shadow economy and strengthen the fiscal security of Ukraine.<\/p>\n

Keywords:<\/strong> digitalization, electronic administration, fiscal security, implementation, tax data<\/p>\n

Full-text paper download here<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

OIDA International Journal of Sustainable Development Open-access peer-reviewed journal\u00a0 https:\/\/doi.org\/10.64211\/oidaijsd190606 Digital Transformation of Ukraine\u2019s Tax System in Line with European Union Implementation Standards Iaroslav Ianushevych 1,*, Oleg Hubanov 2 1 Department of Finance, Banking and Insurance, Educational and Scientific Institute of Management, Economics and Finance, Private Joint-Stock Company “Higher education institution ” Interregional Academy of Personnel Management”, 2 Frometivska St., Kyiv, 03039, Ukraine. 2 Department of Service and Medical Law, Educational and Scientific Institute of Law, Taras Shevchenko National University of Kyiv, 64\/13 Volodymyrska St., Kyiv, 01601, Ukraine. * Corresponding author: ianushevych_iaroslav@ujis.in.ua Volume 19, Issue 06, Pg. 79-90, 2026. Abstract: The current stage of development of the tax system of Ukraine is characterized by large-scale processes of digital transformation, which have become an integral component of fiscal modernization and integration into the European economic space. The digitalization of tax administration is seen as a key factor in increasing the transparency, efficiency and fairness of taxation, as well as a tool for ensuring fiscal stability in the face of global challenges. In the context of the implementation of the EU-Ukraine Association Agreement and the provisions of the Directive on Administrative Cooperation in the field of Taxation (DAC6\u2013DAC8), the Common Reporting Standard Read More …<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/oidaijsd.com\/index.php?rest_route=\/wp\/v2\/pages\/4562"}],"collection":[{"href":"https:\/\/oidaijsd.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/oidaijsd.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/oidaijsd.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/oidaijsd.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4562"}],"version-history":[{"count":1,"href":"https:\/\/oidaijsd.com\/index.php?rest_route=\/wp\/v2\/pages\/4562\/revisions"}],"predecessor-version":[{"id":4564,"href":"https:\/\/oidaijsd.com\/index.php?rest_route=\/wp\/v2\/pages\/4562\/revisions\/4564"}],"wp:attachment":[{"href":"https:\/\/oidaijsd.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}