Özet:

The aim of the article is to study the foreign experience of electronic tax administration on the basis of the analysis of scientific literature, and as well as to determine the possibilities for its use with further improvements of domestic legislation in this field in Ukraine. The subject of the study is the foreign experience of electronic tax administration and the possibility of its use in Ukraine. Methodology. The research is based on the dialectical method of scientific knowledge and on general scientific methods, which are based on it, such as: analysis, comparison, analogy, induction, and others. Results of the conducted study have shown that today there is a large number of countries where the digital tax format functions effectively and constantly develop. It is substantiated that the use of the experience provided in the article will give an opportunity to build a simple and effective system of electronic tax administration in Ukraine. And this fact, of course, will influence positively on the financial sphere in Ukraine. Practical impact. The positive experience of establishing a legal framework for the provision of electronic tax administration in foreign countries proves that the digital tax format functions effectively and is constantly developing. Besides, some practices of these countries in the field of electronic tax administration can be rather positive for implementation in the territory of Ukraine. Correlation/originality. Conducting a comparative analysis of the legislation and legal doctrine of Ukraine, and the countries of the European Union and the USA regarding the legal provision of electronic tax administration is the basis for developing the most promising directions of development of domestic legislation in the financial sector of the entire Ukrainian state.

Anahtar Kelimeler: