DIGITALIZATION OF THE TAX ADMINISTRATION SYSTEM IN UKRAINE: ADVANTAGES AND DISADVANTAGES IN THE CONDITIONS OF DECENTRALIZATION AND THE LOCAL GOVERNMENT DEVELOPMENT

The article describes the main directions of digitalization of the domestic tax administration system. Perspective directions of digitalization in the field of taxation in Ukraine are defined. A SWOT-analysis of digitization processes in tax administration is carried out. Strengths and weaknesses, opportunities and threats of digitization processes in tax administration system of Ukraine were determined. The reduction of costs for the administration of tax payments and the improvement of the efficiency of the work of tax authorities are the main advantages of the digitalization of tax administration. Significant budget expenditures for the modernization and implementation of projects of the digitization of the tax administration system are the main disadvantages. At the same time, the context of decentralization processes and the growing role of local self-government in Ukraine are taken into account.