LEGISLATIVE INNOVATIONS IN THE CONTEXT OF IMPROVING THE FUNCTIONING OF THE TAXPAYER’S ELECTRONIC OFFICE

Abstract

Problem setting. The present research publication focuses on the analysis of some legislative innovations aimed at improving the content of the Electronic Taxpayer’s Account as an element of tax digitalization. Its functionality is constantly expanding in accordance with legislative changes aimed at simplifying tax administration, increasing transparency of calculations and reducing bureaucratic burden. Analyses of recent researches and publications. Bradul O. M., Adamovska V. S., Shepeliuk V. A. write about the prospects for the introduction of the taxpayer’s EC as one of the services of the online portal of public services “Diia”. As a result of their research, the scientists propose to create an “Electronic Taxpayer Account Diia” in the single online portal of public services “Diia” in order to improve taxpayer services. According to the authors, such an electronic cabinet in Diia will allow taxpayers to (1) access their cabinet free of charge in real time and around the clock, (2) get acquainted with the latest relevant news on taxation, (3) receive information on the deadlines for payment and submission of tax reports, (4) find out the contacts and addresses of taxpayer service centers, (5) view and print tax reporting forms, (6) view personal information (registration and identification data, tax identification number, etc.), and (7) view the information on their taxpayer account. Purpose of research. The purpose of the article is to provide further insight into the peculiarities of the functioning of the electronic taxpayer account as a modern electronic service. In accordance with this goal, the following tasks were set: 1) to consider current legislative initiatives on changes in the functioning of the Electronic Cabinet; 2) to provide a legal assessment of such legislative innovations; and 3) to outline the likely prospects and results after their implementation. Article’s main body. It is emphasized that the legislative initiatives of 2024 are aimed at expanding the use of the Electronic Cabinet, in particular, equating the electronic method of communication with the proper methods of delivery of documents and expanding the categories of taxpayers for whom electronic communication will be mandatory. It is established that the proposed amendments cause discussions regarding their enforcement. This is due to the fact that the approach proposed by the legislator has both positive and negative consequences. The first group includes: reduction of paperwork, time saving, transparency of tax administration, optimization of the work of regulatory authorities, 24/7 availability of services, and the second group includes the risks of cyber attacks and data leakage, digital inequality, difficulty in appealing tax decisions, and the factor of distrust. It is proved that the Electronic Cabinet is an important element of the digitalization of the tax system, which helps to simplify, accelerate and reduce the cost of tax procedures. At the same time, the legal regulation of the service needs to be improved, in particular, the unification of the provisions of the Tax Code of Ukraine on electronic communication. Amendments to the legislation to make it mandatory for tax documents to be displayed in the Electronic Cabinet will help improve the efficiency of tax administration and optimize communication between taxpayers and regulatory authorities. Conclusions and prospects for the development. The digitalization of tax administration through the expansion of the functionality of the taxpayer’s electronic control system is one of the key steps towards the formation of a modern tax system that meets the latest requirements of time and European standards. The introduction of new digital technologies and their integration with other government services will further optimize tax administration and improve interaction between taxpayers and regulatory authorities. The analyzed changes in tax legislation may lead to a transition to exclusively online communication. Such an approach has both positive (e.g., reduction of paperwork, time savings, transparency of tax administration, optimization of the work of regulatory authorities, 24/7 availability of services) and negative consequences (risks of cyberattacks and data leakage, digital inequality, difficulty in appealing tax decisions, and the factor of distrust). To minimize the negative consequences, the state should provide training for taxpayers, develop reliable electronic services and guarantee the protection of personal data. In our opinion, a balanced approach to the digitalization of the tax system will help to avoid negative consequences and ensure effective interaction between the state and taxpayers in the new environment.