PROSPECTS FOR IMPLEMENTING THE TAXPAYER'S E-CABINE

Authors

  • О. Bradul Kryvyi Rih National University
  • V. Adamovska Kryvyi Rih National University
  • V. Shepelіuk Kryvyi Rih National University

DOI:

https://doi.org/10.31732/2663-2209-2020-59-46-51

Keywords:

digital economy, digital services, digitalization, digital technologie

Abstract

The article examines and summarizes the characteristic special trends of the digital economy. The study of problems and prospects for the development of the digital economy in Ukraine is very relevant. The purpose of the article is to study the prospects for the development of the digital economy in Ukraine and to program the introduction on the web portal of public services "Action" electronic office of the taxpayer, for individuals and legal entities. Digitalization of the Ukrainian economy is the introduction of digital technologies in all spheres of life: from interaction between people to industrial production, from household items to children's toys, clothing, etc. Systematic implementation of national digital transformation projects is a key indicator of the introduction of real structural changes in the following areas: public safety and protection; healthcare; education system;public administration;e-governance; electronic identification; e-democracy;ecology and Environmental Protection; Smart City; electronic payments and settlements; social sphere; e-customs;e-commerce;new working methods, digital jobs. In the digital economy era, the main resource is information. The field of electronic identification is the basis for building trusting relationships between counterparties of services and economic operations. The key solution is to create a single electronic State Demographic Register as a digital identifier of Ukrainian citizens(citizen-ID, citizen-card) using blockchain technology. Digitalization of the sphere of citizen identification is a powerful impetus for the development of e-governance, e-commerce and the digital economy in general. To optimize the work of businesses in the realities of the digital economy, it is proposed to create and implement an electronic taxpayer account on the web portal of public services "Diya", both for individuals and legal entities.

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Author Biographies

О. Bradul , Kryvyi Rih National University

Doctor of sciences (Economics), рrofessor, professor of department of accounting, taxation, public management and administration

V. Adamovska, Kryvyi Rih National University

Ph.D. (Economics), associative professor of the department of accounting, taxation, public government and administration

V. Shepelіuk, Kryvyi Rih National University

Ph.D. (Еconomics), associate professor, associate professor of accounting, taxation, public administration

References

Краус Н., Голобородько О., Краус К. Цифрова економіка: тренди та перспективи авангардного характеру розвитку. Ефективна економіка. 2018. № 1. URL: http://www.economy.nayka.com.ua/pdf/1_2018/8.pdf

Концепція розвитку цифрової економіки та суспільства України на 2018-2020 роки Розпорядження Кабінету Міністрів України

від 17 січня 2018 р. № 67-р URL : https://compu.fandom.com/uk/wiki/

Податковий кодекс України. URL : https://zakon.rada.gov.ua/laws/show/2755-17.

Порядок функціонування єдиного рахунку сплати податків : Постанова КМУ № 321 від 29.04.2020 р. URL : https://www.buh24.com.ua/postanova-kmu-№-321-vid-29-04-2020r-poryadok-funkczionuvannya-єdinogo-rahunku.

Published

2020-11-02

How to Cite

Bradul О., Adamovska, V., & Shepelіuk V. (2020). PROSPECTS FOR IMPLEMENTING THE TAXPAYER’S E-CABINE. Science Notes of KROK University, (3 (59), 46–51. https://doi.org/10.31732/2663-2209-2020-59-46-51

Issue

Section

Chapter 4. Accounting, audit and taxation