Tax Compliance as a Tool for Modernizing Tax Administration in Ukraine
DOI:
https://doi.org/10.58423/2786-6742/2026-13-302-316Keywords:
tax compliance, tax administration, compliance risks, tax risk management, voluntary fulfillment of tax obligations, digitalization, tax trust, European integrationAbstract
The article examines tax compliance as a contemporary instrument for the modernization of tax administration in Ukraine. Its economic and legal essence is revealed, and it is substantiated that, under current conditions, tax compliance extends beyond a purely control-oriented function, encompassing tax risk management, informational and advisory support for taxpayers, and the formation of a partnership-based model of interaction between the state and business. Scientific approaches to the interpretation of compliance are systematized, ranging from a general legal understanding to its application in the fields of tax security, risk management, corporate governance, internal control, and digitalization. It is established that the existing body of research remains fragmented, whereas a comprehensive understanding of tax compliance as an instrument for the modernization of tax administration in Ukraine requires further in-depth study. The regulatory foundations for the implementation of the compliance approach in Ukraine are analyzed, in particular the provisions of the Tax Code of Ukraine, the National Revenue Strategy until 2030, and governmental decisions concerning the implementation of the tax risk management system. It is determined that the modern model of tax compliance reorients the activities of tax authorities toward preventive influence, early risk detection, greater targeting of control measures, and an increase in the level of voluntary fulfillment of tax obligations. International experience is generalized, particularly EU practices and areas of cooperation with the IMF, which demonstrate the importance of digital solutions, automated information exchange, and a risk-oriented approach in tax administration. It is substantiated that the development of tax compliance is a necessary prerequisite for improving the effectiveness of tax policy, strengthening tax trust, optimizing control resources, and bringing the national tax administration system closer to European standards. Prospects for further development are associated with improving compliance risk assessment mechanisms, expanding digital services, strengthening the institutional capacity of the State Tax Service of Ukraine, and adapting international practices to domestic conditions.
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