The effect of digital technologies on the development of managerial competencies of tax professionals

Abstract

The article examines the transformation of tax relations in the digital age, with an emphasis on changes in the requirements for the competencies of tax professionals. The purpose of the article is to substantiate the patterns of changes in the requirements to the competencies and professional roles of specialists involved in the taxation process due to the development of information technologies.

To achieve the tasks set out in the article, the author uses general scientific and special methods of cognition of the essence of phenomena, namely: the abstract and logical method - for theoretical generalizations, definition of basic concepts and categories; the method of comparative analysis - for analyzing different approaches to the development of digital competencies, in particular in the financial and tax areas; empirical analysis - for assessing real trends in the labor market, in particular, the demand for accounting, audit and taxation specialists, as well as assessing the impact of digitalization on tax processes and business; a systematic approach to outline the prospects for innovative development of managerial competencies in the context of the digitalization of the economy, etc.

The research results emphasize the importance of digital competence for business in the context of uncertainty and dynamic development of the modern world, and highlight the gap between the existing level of skills and employers' expectations. The authors prove that successful implementation of digital tools in tax management requires not only a focus on technical aspects, but also an understanding of their impact on the organizational structure and decision-making processes. The author emphasizes the need to review existing and emerging professional roles of specialists, especially in the field of tax management, for effective tax risk management.

The article concludes that, given the digital transformation in the field of taxation, as well as the growing demand for highly qualified specialists, there is an urgent need for continuous development of cognitive and soft skills, digital literacy of specialists in the field of accounting, auditing and taxation. The growing role of digital competence in tax relations necessitates continuous training, professional development and adaptation of specialists involved in tax relations. It is important for companies to adapt their organizational structures and develop reliable internal control systems to ensure effective data management and respond to the challenges and opportunities associated with the rapid development of digital technologies.