Digitization and Risk-Based Approaches in the Administration of Excise Tax in Ukraine

Abstract

The relevance of the study is determined by the need to adapt the mechanisms of excise tax administration in Ukraine to new challenges associated with the growth of the shadow economy, the transformation of excise goods markets, and the need to increase the transparency of tax procedures. The purpose of this study is to examine the current state of the tax control system in the field of excise taxation, assess its effectiveness from the perspective of accounting and analytical tools, and justify directions for digitalization and a risk-based approach to auditing. The study analyzes the dynamics of additional charges based on the results of excise tax audits during 2020–2024, provides a graphical visualization of changes in the fiscal effectiveness of control, and identifies turning points resulting from administrative restrictions and digital transformation.

The main methodological approaches to the digitalization of tax administration were summarized, and international practices were systematized in tabular form with a focus on the use of automated tools for detecting excise tax evasion. A risk-based approach to planning excise tax audits has been developed, which uses a special risk index that takes into account the tax burden, the structure of excise goods sales, and the presence of abnormal transaction volumes. An algorithm for interpreting the risk index as a tool for improving audit effectiveness has been proposed. It has been established that the implementation of such approaches can significantly strengthen fiscal discipline and reduce the impact of shadow schemes, especially in conditions of limited tax control resources.

The practical value of the study lies in the formalization of the latest approaches to digital excise tax administration, which can be used to modernize the audit system, automate risk analysis processes, and adapt domestic tax policy to EU requirements. The results of the study are relevant for tax authorities, audit services, developers of information and analytical systems, and experts in the field of financial security.