IT TECHNOLOGIES IN THE FIELD OF TAX ACTIVITY OF UKRAINE: ADMINISTRATIVE AND LEGAL PRINCIPLES

Abstract

In the article, on the basis of the study of the theory of law and the analysis of the current legislation, the administrative and legal foundations of modern IT technologies in the field of tax activity of Ukraine are determined. The problems that hinder the effective implementation of tax activities and the solution of which is possible by means of the introduction of modern IT technologies are found out. The foreign experience and preconditions of effective application of IT technologies in the field of tax activity are analyzed. The prospects of development of introduction of IT technologies in the field of tax activity are determined.