ELECTRONIC ADMINISTRATION OF TAXES AS A MEANS OF INCREASING THE EFFICIENCY OF THEIR PAYMENT

The purpose of the article is to present results study organizational principles e-administration as an element tax administration system. budget deficit against background crisis in economy determines need for active search tools increase revenues. One them administration. shows how a high level information technology allows service solve problem justification VAT refunds from by switching electronic invoices and returns. main goals reform collection Ukraine are restore justice process: elimination fictitious suppliers, destruction "tax pits", "scrolls", conversion centres, "optimizers", combating evasion improving administration, eliminating corruption, administrative pres-sure authorities, simplification payment VAT, etc. It proved that digital transformations taxation first stimulate transparency procedures. determined efforts transformation lead tangible – there natural result increasing maturity trans-formation authorities businesses into adaptive platform. This will minimize burden: conscientious taxpayers, obligations be met part their business processes, control supervision activities focus only on potential violators or those outside system has been studied directly: automatic accounting paid free opening accounts taxpayers bank, compilation all done electronically, well registration single register invoices. problems organization pointed out ways its efficiency outlined.