DIGITIZATION OF TAX AND CUSTOMS PROCESSES AS A FACTOR IN IMPROVING THE EFFICIENCY AND COMPETITIVENESS OF ENTERPRISES

Abstract

Introduction. Modern trends in digital transformation have covered various areas of activity and the European integration course of Ukraine, the conditions of martial law and post-war recovery increase the need to modernize the sphere of public administration in terms of digitalization of tax and customs administration. The implementation of digitalization of tax and customs authorities is an important tool for establishing interaction with taxpayers, i.e. enterprises, simplifying administrative procedures, minimizing risks. In particular, the use of electronic services, analytical platforms of the tax and customs service, automated control systems, electronic document flow at enterprises allows for timely fulfillment of tax obligations, optimizing accounting, accelerating customs clearance of goods, reducing costs, which will ensure increased efficiency of their functioning.

Purpose. The purpose is to study the state of digitalization of tax and customs authorities, the impact of the tax burden on the performance of enterprises, as well as the development of directions for digitalization of the tax and customs system, and prospects for improving business efficiency.

Materials and methods. The main materials of the study are: works of scientists who studied the use of digital technologies at the level of regulatory authorities, increasing the level of competitiveness of enterprises; regulatory and legal support for the calculation and payment of taxes; materials of the tax and customs service on the use of electronic services.

For the purpose of conducting the study, the following methods were used: theoretical generalization and scientific abstraction (to study the essence of the tax and customs system, digitalization); statistical analysis and comparison (to analyze the state of the tax and customs system of Ukraine, E-services of the tax and customs service); grouping and systematization (to determine the benefits of enterprises from the implementation of digital tools, a list of problems of the tax and customs system and directions of their digitalization, promising directions for improving the efficiency of enterprises); graphical method (to display the results of the study); logical generalization of results (to formulate conclusions).

Results. It was established that the use of digital tax and customs services acts as a factor in the development of enterprises, ensuring their financial stability and increasing operational efficiency. The current state of the tax and customs system of Ukraine was analyzed, namely, the dynamics of tax revenues by country, by region, by type of activity were considered, the dynamics of the movement of goods and vehicles across the customs border of Ukraine, taxable imports, import duties were considered. The use of digital tools in the tax and customs sector was considered and it was found that their implementation affects interaction with enterprises, as well as the investment attractiveness of the country, the speed of Ukraine's integration into the EU. The advantages of implementing digital tools in the tax and customs sector for enterprises are highlighted: optimization of time spent on submitting tax and customs reports through the use of an electronic declaration system; improvement of financial planning based on constant access to tax information; increased competitiveness due to improved operational efficiency from the implementation of digital technologies; conducting electronic inspections helps reduce cases of tax evasion, prevent risks and minimize penalties; transparency of interaction with tax and customs authorities allows to reduce the number of controversial situations; increasing the efficiency of foreign economic activity due to the acceleration of customs clearance, which contributes to the continuity of the supply of goods; digitalization of the administration of tax and customs procedures by minimizing manual labor allows to reduce the financial costs of enterprises, etc. Also, problems of the tax and customs system of Ukraine that affect the functioning of enterprises are identified; directions of digitalization of the tax and customs system are proposed; prospects for improving the efficiency of work and competitiveness of enterprises are formed.

Discussion. Further scientific research will be aimed at determining the scientific and methodological foundations for the digitalization of tax and customs processes, assessing the efficiency of the functioning and competitiveness of enterprises.