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Information × Registration Number 0226U001515, (0121U110161) , R & D reports Title Digitalization of Public Finance: Scientific and Theoretical Concepts and Practical Discourse popup.stage_title Діджиталізація публічних фінансів: науково-теоретичні концепти та практичний дискурс Head Syniutka Nataliia H., Кандидат економічних наук Registration Date 27-01-2026 Organization Lviv Polytechnic National University popup.description1 Development of theoretical provisions and substantiation of applied recommendations for digital transformations in public finance popup.description2 The strategy and tactics of digitalisation of public finances have been studied. The reasons for the introduction, content and impact of the VAT e-administration reform on the fiscal efficiency of the tax have been analysed. VAT statistics have been summarised in terms of the number of taxpayers and the volume of electronic invoices issued, compared to GDP. The tax fiscal efficiency was assessed using quarterly indicators. It has been proven that digital transformations primarily stimulate the transparency of taxation procedures. The insufficiency of the positive impact of VAT digitalisation on the efficiency of its collection in the domestic market has been substantiated. The content and impact of the electronic tax administration reform on the fiscal efficiency of the agricultural business sector in Ukraine were studied. The main areas of influence of the innovative digital paradigm on the transparency and efficiency of the public expenditure sector have been determined. Considerable attention is paid to the introduction of the ProZorro electronic public procurement system. The feasibility of its implementation in domestic practice is substantiated, and the principles and procedures for its implementation are analysed. The dynamics of public procurement in Ukraine are summarised. Conclusions are drawn about the advantages of the electronic procurement system, including transparency, stimulation of competition and non-discrimination of tender participants, reduction of corruption, and increased public confidence. ProZorro optimises the public procurement process by increasing the speed of operations, reducing the administrative burden, and increasing the innovative component of the process. The digitisation of fiscal processes remains a priority area for the development of the public sector of Ukraine's economy. Important tasks include the creation of communication platforms and platforms for intensifying processes and exchanging information between participants. Product Description popup.authors Andriana V. Mazur Oksana B. Kurylo Oleksij Y. Poburko Vasyl B. Mozyl Sviatoslav R. Ralets popup.nrat_date 2026-01-27 Close