Tax Administration in Ukraine in the Context of European Integration: Adapting to EU Standards

Abstract

Theoretical, methodological, and applied foundations for adapting Ukraine's tax administration to EU standards in the context of European integration transformations, the digitalization of public administration, and wartime economic challenges are revealed. The principal areas for the modernization of Ukraine's tax administration by the requirements of EU law, and the strategic priorities for the further transformation of the system are outlined. The relevance of the topic is driven by the need to enhance the efficiency of the tax system, increase the transparency of fiscal procedures, and strengthen the state's financial resilience in the process of integration into the European economic area. The research subject is the organizational and economic relations arising in the process of reforming tax administration and harmonizing it with EU norms and practices. The information base includes legal acts of Ukraine and the EU, analytical materials of international institutions, and data from the State Tax Service of Ukraine. The study demonstrates that the introduction of electronic services, automated VAT administration, risk-based tax control, and international exchange of tax information contributes to greater procedural transparency, reduced tax risks, and improved administrative efficiency. It is proved that the digital transformation of the tax service, the development of e-audit, and the integration of information systems with European networks create the preconditions for the transition to a service-oriented and analytical model of tax governance. The scientific novelty lies in the further development of theoretical and methodological approaches to the adaptation of tax administration based on the integration of institutional, digital, and compliance-oriented approaches, as well as in the elaboration of an approach to assessing its effectiveness in the context of European integration. It is substantiated that the harmonization of tax administration with European standards contributes to a higher level of voluntary tax compliance, increased trust in fiscal authorities, and the fiscal sustainability of the state.