DIGITALISATION OF TAX AUDITS: THE USE OF ARTIFICIAL INTELLIGENCE AND BLOCKCHAIN IN FISCAL CONTROL

Olesia Demianyshyna; Olesia Demianyshyna

doi:10.30888/2663-5712.2026-35-03-036

DIGITALISATION OF TAX AUDITS: THE USE OF ARTIFICIAL INTELLIGENCE AND BLOCKCHAIN IN FISCAL CONTROL

Authors

Olesia Demianyshyna Pavlo Tychyna Uman State Pedagogical University https://orcid.org/0000-0001-9820-8878

DOI:

https://doi.org/10.30888/2663-5712.2026-35-03-036

Keywords:

Digitalisation of tax audits, fiscal control, artificial intelligence, blockchain technology, tax administration, risk-based auditing, big data analytics, transparency, tax compliance

Abstract

The article provides a comprehensive overview of the digitalisation of tax audits under the conditions of rapid technological transformation of public finance systems. It identifies key problems of traditional fiscal control, including limited audit effic

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Published

2026-01-30

How to Cite

Дем’янишина, О. (2026). DIGITALISATION OF TAX AUDITS: THE USE OF ARTIFICIAL INTELLIGENCE AND BLOCKCHAIN IN FISCAL CONTROL. SWorldJournal, 3(35-03), 100–110. https://doi.org/10.30888/2663-5712.2026-35-03-036