Actual problems of innovative economy and law

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The impact of digitalization on the effectiveness of tax law administration in public governance (legal dimension)

# 38 177-180 Download/view the full text of the article

УДК: 351:336.225:004

DOI: https://doi.org/10.36887/2524-0455-2026-2-38

Minenko Sofiia,
PhD, Associate Professor of the Department Management, Business and Administration,
State Biotechnological University,
https://orcid.org/0000-0003-3033-1911
Martynenko Anton,
Assistant Professor of the Department of Law and European Integration; junior partner, practicing attorney at Attorneys-at-law «Shkrebets and partners»
State Biotechnological University,

Published: 31.05.2026

The article scientifically substantiates the theoretical and methodological principles and identifies the applied parameters of digitalization’s impact on the effectiveness of tax law administration in the public administration system, through the prism of legal support, procedural justice, and guarantees for the protection of taxpayers’ rights. The relevance of the study lies in the large-scale transition of state fiscal authorities to the digital space, where the effectiveness of governance depends not only on the quality of legal norms but also on the architecture of their direct implementation within information and communication networks. It is proven that digitalization changes the content of the very model of implementing tax and legal norms, transforming the interaction of government and business into a service-oriented format that minimizes transaction costs and corruption risks, but at the same time requires a tough response to the new challenges of digital inequality and the algorithmization of government decisions. The scientific novelty of the study lies in the development of an integrated approach to assessing the effectiveness of tax law administration as a multidimensional legal category, combining six fundamental dimensions: fiscal effectiveness, legality, procedural fairness, accessibility of services, personal data protection, and the level of public trust in public authorities. The authors systematized and structurally summarized the cross-sectoral regulatory and legal architecture of digitalization (Tax Code of Ukraine, Laws on Electronic Document Flow, Electronic Identification and Data Protection), and also substantiated the implementation of the norms of the Law of Ukraine “On Administrative Procedure” as the main legal safeguard against the “black box” effect of automated fiscal algorithms, which guarantees every person the right to be heard and the right to a motivated administrative act.

Keywords: ecological and economic security, strategic management, agrarian business, global challenges, risks, sustainable development, adaptability, competitiveness.

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Quote article, APA style

Minenko S. , Martynenko A. The impact of digitalization on the effectiveness of tax law administration in public governance (legal dimension). Actual problems of innovative economy and law. 2026. №2. 177-180 pp. https://doi.org/10.36887/2524-0455-2026-2-38

Quote article, MLA style

Minenko S. , Martynenko A. The impact of digitalization on the effectiveness of tax law administration in public governance (legal dimension). Actual problems of innovative economy and law. https://doi.org/10.36887/2524-0455-2026-2-38