MODELING TAX ADMINISTRATION EFFICIENCY IN THE CONTEXT OF DIGITALIZATION OF PUBLIC FINANCES
DOI:
https://doi.org/10.35774/jee2026.01.136Keywords:
budgetary potential, digitalization, financial resilience, fiscal policy, fuzzy-multiple approach, integral evaluation, public finance, sustainable economic development, tax administration, tax compliance.Abstract
The article explores the theoretical and methodological principles and applied aspects of assessing the efficiency of tax administration in the context of digital transformation of public finances. The feasibility of using a fuzzy multiplecriteria approach as a tool for integral assessment of tax administration effective ness, taking into account the multifactorial nature and uncertainty of fiscal processes, is substantiated. The dynamics of key indicators of the functioning of the tax system of Ukraine are analyzed. A fuzzy-multiple model for integral assessment of tax administration efficiency is developed using a system of linguistic variables, membership functions and a rule base, which allows formalizing the relationships between fiscal, technological and behavioral parameters of efficiency. It has been established that the use of digital technologies in the field of public finance, in the process of modeling the efficiency of the tax payment administration system for budgets at all levels, combined with innovative approaches to tax compliance, creates the institutional prerequisites for ensuring the stability and growth of budget revenues, thereby expanding the opportunities for socioeconomic development.
JEL: H21, H26, H83, C44, C51.
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Received: December 8, 2025.
Reviewed: March 10, 2026.
Accepted: March 16, 2026.
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