Problems of Application of Information and Communication Technologies in Tax Control and their Improvement

The aim of the research. The article deals with the problems of application of information and communication technologies in tax control. Nowadays taxpayers expect that rendering of state tax services, should be fast, qualitative, error-free, take less time and with use of modern information and communication technologies (ICT). Today's taxpayers have a high level of interest in the application of ICT by tax authorities, as it improves the efficiency of management of public services in taxation. This opens an opportunity to investigate the problems of ICT application in tax control. Both qualitative and quantitative research approaches were applied to achieve these goals. Conclusions. As a result of the study, the author concludes that ICT helps to save time to complete tax payments, ensure efficient and convenient payment of taxes, increase transparency in the assessment of information. ICT also provided significant advantages for effective coding of taxpayers' data. In addition, the study identified problems that hinder the application of ICT in tax control, such as inadequate ICT infrastructure, lack of management commitment, poor network connectivity, and lack of awareness. The author concludes that it is necessary to use the latest digital technologies, such as blockchain, big data, to improve the performance of tax authorities in tax control. The article suggests the best ways and means to improve the use of ICT in tax control in tax control.

tax control, information and communication technologies, digitalization, blockchain, big data