Mechanisms for Increasing the Efficiency of Tax Control as a Factor in Ensuring the Tax Security of the National Economy

Taxes are the main source of state revenue generation, so mechanisms for ensuring tax security are of critical importance for the stability of the national financial system. The aim of the study is to empirically measure the relationships between administrative costs, technological development of tax authorities, institutional characteristics, and tax administration results. The work employs the following methods: structural analysis — for logical organization of available data and creation of a holistic research model; regression analysis — for assessing the joint impact of several independent variables on the dependent one; ANOVA — to check the quality of the obtained models. The study found that operating costs and expenses for information and communication technologies (ICT) have a direct and statistically significant relationship with the growth of tax losses. An increase in operating costs per unit is accompanied by an increase in tax losses by 0.0031, and ICT expenses — by 0.0121. The technological mechanisms model revealed an inverse effect of artificial intelligence (AI) and mandatory electronic invoicing on the tax competitiveness indicator. The introduction of AI reduces the indicator by 15.7 points, and the introduction of E-Invoicing — by 10.1 points. In the operating expenses model, only the impact of AI was statistically significant, increasing costs by approximately $3.4 million. Investments in automation can potentially have the opposite effect and contribute to reducing tax losses. The analysis also confirmed that weak institutional conditions significantly limit the effectiveness of technological tools and neutralize their potential positive impact. The obtained results demonstrate the multidirectionality of the mechanisms and confirm the complex nature of the relationships in the tax administration system. Further research should verify the results obtained on the basis of long-term data, as well as consider the adaptation of the mechanisms described in the work to increase tax control in developing countries.