Репозитарій ОНУ імені І.І.Мечникова

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Tax control and the impact of tax authorities on business in the era of electronic information exchange
(Олді+, 2023) Karavaieva, Tetiana L.; Tashchy, Emilia; Караваєва, Тетяна Леонідівна
The modern world has entered a new stage of development associated with the digitalization of society. The application of new information technologies affects various fields of activity, influences economic and legal relations, and thus, contributes to the transformation of Ukraine’s existing tax system. Today, there is an understanding of the rapidly evolving processes of digitalization and their consequences, but there is still no complete clarity in understanding of the digital economy, with its developmental details remaining somewhat obscure. In the digital economy, the main factor of production becomes data in a digital form and their processing on a large scale. The application of the results of analyzing this data can enhance production efficiency and take it to a qualitatively new level.