Innovative technologies in fiscal policy as a driver of digital transformations of the Ukrainian economy

Abstract

This article presents the results of a study of the impact of the level of digital technology development in the sphere of Ukraine's fiscal policy on the digital transformation of the economy as a whole. Since the digitalization of the economy determines not only the level of possibilities for its integration into the global economic space but also the level of ensuring the competitiveness of all components of complex economic systems, the digitalization of the economy is an objective necessity, that is, the degree of sustainability of the monetary system depends on the level of digitalization. Since Ukraine has chosen the scenario of primacy in introducing innovative technologies in the fiscal policy sphere, other sectors of the economy should use the experience gained from the budgetary system to implement innovations. To obtain optimal data on the degree of readiness of the fiscal system to become a source of such knowledge and other components of the economy to accept the data obtained, a cross-sectional study was conducted, which involved business representatives, taxpayers, students of economic specialties, employees of state administration and local government bodies and employees of tax and customs authorities. As a result of the study, index characteristics were obtained in four areas of research: fiscal policy, business and finance, digital state, problems, and prospects of digitalization of the economy. According to the results obtained, employees of tax and customs authorities can participate in the process of transferring positive experience in the field of digitalization of economic processes to other sectors of the economy.