The Digital Identification of Taxpayers as a Prerequisite for the Digitization of Fiscal Space

• Main Author: Synyutka Nataliya G.
• Format: Article
• Language: English
• Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2018-10-01
• Series: Bìznes Inform
• Subjects: fiscal space; digitization; tax administration; digital identification of taxpayers; fiscal policy
• Online Access: http://www.business-inform.net/export_pdf/business-inform-2018-10_0-pages-363_368.pdf

The publication is aimed at improving knowledge about the transformation of fiscal space under the influence of digital technologies. The author characterizes introduction of digital identification of taxpayers in Ukraine and world-wide on the basis of theoretical generalizations, as well as comparison of research results and publications on the mentioned issues. The global process of formation of digital identity of the world’s population by the international community is defined as a goal for formation of a sustainable development society. Definitions of the notion of «digitization» are proposed. The available statistics of the IMF on digital identification of citizens for different groups of countries are generalized: developed countries, countries with economies in transition. Successful examples of the use of identification numbers of persons for political, social and fiscal purposes are provided. The tasks and principles of digital identification of taxpayers and/or recipients of social transfers are formulated. The key factors and tendencies in introduction of digital schemes for identification of the population are determined. It is emphasized that digital identification systems emit new types of risks: legal and regulatory, institutional and administrative, technological, transboundary and country-based.