Abstract:

This article explores new approaches to the activities of tax authorities at the present stage. The necessity of introduction of innovative digital technologies for big data processing and information exchange is substantiated. The author considers the main digital products, including AIS "Tax-3", AIS" VAT-2", FGIS" Unified state registry office", AIS" Marking", online cash. The advantages and disadvantages of digital technologies operating in tax practice are given on the basis of analysis of the studied theoretical and practical material. The scientific novelty of the research lies in the development of proposals and recommendations aimed at eliminating the existing problems in the activities of tax authorities in connection with the use of digital technologies. The researcher proposes to improve the quality of digital products and programs, to strengthen the material and technical base, as well as to improve the skills of specialists in this direction.