The Impact of Digitalization Processes of Economy on Current Realization of Tax Control

Global processes of digital transformation of economy stipulate change in the paradigm of tax administration. Today’s approach to tax control evolves from reactive response to pro-active model based on principles of permanence and prevention. Despite availability of a large volume of research in the field of digitalization of tax systems, the issue of differentiation of concrete impact channels of digital technologies on mechanisms of tax control realization is insufficiently studied. The goal of the research is to analyze the impact of economy digitalization on current practice of tax control in order to design the system of principles for its realization, identification of channels of digital transformation impact on control procedures and substantiation of criteria for evaluation of their efficiency. The article found out principles of tax control realization with identification of positive and adverse aftereffects and demonstration of cumulative effect in view of criteria estimation of these factors efficiency. Methodological basis of the research incorporates the sum total of academic methods of cognition, including induction, generalization, systematization and grouping. To build matrix and visual presentation of results the method of structural and logic modeling was used. Findings of the research can be used by tax bodies to develop strategies of communicative interaction with business representatives to build constructive system of digital confidence in respect of current tax control realization.