TAX RISKS AT THE LOCAL LEVEL AND DIRECTIONS FOR IMPROVING THE METHODOLOGY OF TAX ADMINISTRATION THROUGH TAX CONTROL SYSTEMS
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp479-489Abstract
This research article analyzes the pressing issues of improving the methodology of tax administration at the local level. The primary objective of the study is to develop scientific and practical proposals for expanding the regional tax base and increasing the efficiency of tax compliance through the analysis of tax risks and the integration of modern tax control systems (digital technologies, risk profiling, and electronic invoicing data tracking). The paper evaluates the mechanisms of information exchange between local authorities and tax agencies, shedding light on the role of risk-analysis models in detecting sectors with a high risk of tax evasion. As a result of the study, an authorial methodology for digitalizing tax control and developing an early detection system for tax risks at the regional level is proposed. This methodology serves to ensure the sustainability of local budget revenues and reduce the scale of the shadow economy
Keywords:
tax administration tax risks tax control local level digital technologies shadow economy risk analysis local budgetReferences
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