Automated monitoring of excise warehouses as a tool for increasing tax revenues

Abstract

Under conditions of martial law and the need to ensure stable budget revenues, improving the effectiveness of control over the production, storage, and sale of fuel and other excisable goods becomes particularly important. In this context, the implementation of digital monitoring systems for excise warehouse activities serves as an important tool for increasing market transparency and strengthening the fiscal effectiveness of tax administration. The purpose of the article is to examine the role of automated digital control instruments within the excise tax administration system and to assess their impact on improving the efficiency of tax control and the mobilization of budget revenues. The study employs a combination of general scientific and specialized research methods, including analysis and synthesis, statistical and comparative analysis, information generalization, and a systems approach to examine the interactions within the digital infrastructure of tax control. The article analyzes the structure and interaction of information systems used in tax administration, including the register of excise warehouses, the electronic system for fuel circulation administration, electronic excise invoices, and technical devices used to measure fuel volumes. A generalized algorithm for automated monitoring of excise warehouse activities is developed, reflecting the sequence of data collection, transmission, and analytical processing of information for transactions involving excisable goods. The results of the statistical analysis indicate an increasing fiscal role of the excise tax in the structure of state budget revenues and a significant level of digital coverage of transactions in the fuel circulation sector. It is established that the use of electronic tax administration systems ensures a substantial volume of excise invoice registration and expands the range of business entities whose activities are monitored by tax authorities. The practical significance of the study lies in the possibility of applying the obtained conclusions to improve the mechanisms of digital excise tax administration, develop automated tax data analysis systems, and enhance the effectiveness of public financial control in the sphere of excisable goods circulation.