Analysis of Tax Revenues to the General State and Local Budgets in the Conditions of Digital Transformation of the Economy

In the context of significant socio-economic upheavals, prolonged martial law in the country, digital transformation, changing world order, large-scale financial crises, and pandemics, Ukrainians should take care of a high-quality taxation system and independent filling of budgets of all levels, without loans and grants from partners. The purpose of the article is to analyze tax revenues to the national and local budgets of Ukraine under martial law and to determine possible ways of digital transformation of the national taxation system in the near future. The article substantiates that the importance of digitalization for the taxation system is beyond doubt, because businesses are systematically digitizing their activities, digital entrepreneurship is emerging, e-commerce is developing rapidly, and online trading is becoming more widespread. It is scientifically argued and proven that the administration of taxes, fees, and collection of duties require special attention from fiscal institutions, because this is the filling of the national and local budgets. It was found that the top revenues to local budgets in Ukraine for 2024 were from personal income tax, single tax, and property tax. The main priorities of the Ministry of Finance of Ukraine for the near future and changes in the share of actually collected taxes and fees in favor of the budget revenue in 2024 compared to the expected replenishment of the State Budget of Ukraine in 2025 were deeply and comprehensively analyzed. The scientist in the article expresses his scientific opinions and takes the position that modern breakthroughs and technological innovations create undeniably important and necessary conditions for changing key tax rules in the course of tax collection at various levels; in particular, it is about reducing transaction costs, which increases the mobility of the tax base. In addition, the large-scale digitalization of the tax system in the country organizes and ensures high-quality, reliable, and transparent control over the tax base by digitizing reporting, auditing, and working with new progressive software for tax inspections.