The scientific article is devoted to the further digitalization of the tax sphere through the prism of the implementation of the goals of modern development. This work reveals both the hidden features of the current transformation of the tax system due to the influx of global trends, as well as specific changes in the digitalization of various spheres of human activity.

The article traces the influx of digitalization processes into the tax organization. The digital medium is undergoing major transformations, both in all spheres of civil and political life, as well as in the management of government processes, document management and the formation of information. The influx of 4.0 industry into collaboration, creativity, information, including the field of subscription, was identified. Analysis of significant features makes it possible to understand the structural complexity of administration and the need to adhere to the current model of development. It is emphasized that the introduction of digital technologies in the tax sphere today necessitates the need to simplify the process of processing tax information, to change the corrupt warehouse work of fiscal authorities, and to details of planning and forecasting the development of the fiscal system and the national economy as a whole. Transformation in the way of digitalization makes it possible to make the process of payment of taxes and control more effective and clearer, as well as simpler and cheaper, and in the end, it helps to achieve the goals of the current development.

Bibliography

Authored books

1. Schwab Klaus, The fourth industrial revolution (World economic forum 2016).

Edited and translated books

2. Dikson P, Maibutnie (maizhe) vsoho. Yak zminytsia svit protiahom nastupnykh sta rokiv (per. z anhl. Vivat 2021).

Journal articles

3. Butlin J, ‘Book Review. Our common future. By World commission on environment and development. (London, Oxford University Press, 1987, pp. 383 £ 5.95.)’ [1989] 1 Journal of International Development 284–7.

 4. Geringer S, ‘National digital taxes – Lessons from Europe’ [2020] 35(1) South African Journal of Accounting Research 1–19. https://doi.org/10.1080/10291954.2020.1727083.

Conference papers

5. Rossikhina H, Rossikhin V, ‘Didzhytalizatsiia u konteksti tsilei staloho rozvytku: meta ta praktyka’ Tsili staloho rozvytku v aspekti zmitsnennia natsionalnoho ta mizhnarodnoho pravoporiadku: mater. Mizhnar. nauk.-prakt. konfer. (m. Zaporizhzhia-Lviv-Odesa-UzhhorodKharkiv-Chernivtsi, 27 zhovt. 2023 r.) (Khark. nats. un-t im. V. N. Karazina, 2023) 373.

 Websites 6. Singapore, UK, New Zealand, and UAE among World’s Stand Out Digital Economies <https:// www.businesswire.com/news/home/20170711006287/en/Singapore-UK-New-Zealand-andUAE-among-World%E2%80%99s-Stand-Out-Digital-Economies> (accessed: 30.04.2024).