Innovation in Public Administration: Interdisciplinary Methods of Tax Control and Optimization of Budget Resources

Автор(и)

  • Ruslana Andrushko Department of Accounting and Taxation, Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies
  • Svitlana Stoianova-Koval Department of Personnel, Mobilization and Organizational and Staff Work, Faculty of Training of Logistics Specialists, Military Academy
  • Halyna Vasylevska S. Yurii Department of Finance, West Ukrainian National University https://orcid.org/0000-0002-0058-198X
  • Dymytrii Grytsyshen Vice-Rector for Scientific and Pedagogical Work and Innovative Development, Zhytomyr Polytechnic State University
  • Viktoriia Gorbanova Department of Management, Faculty of Management, Hotel and Restaurant Business, and Tourism, International Humanitarian University https://orcid.org/0000-0002-0022-5133

DOI:

https://doi.org/10.23925/2178-0080.2025v27iSI.73234

Ключові слова:

control in the public sector, control and audit work, internal control system, control measures

Анотація

The study explores effective managerial innovations in the public sector amid digital transformation and increased demands for transparency and accountability in budget management. Controlling tax payments and spending efficiency is crucial for maintaining financial stability and building institutional trust. The goal is to examine interdisciplinary approaches to overseeing tax revenue and managing budgets. Methods include comparative and content analysis, organizing digitalization practices, and interpreting official statistics. Results indicate that electronic invoicing helps reduce the shadow economy, while informational nudges encourage voluntary tax payments. Open data and procurement reforms improve transparency and competitiveness. Artificial intelligence aids in fraud detection and risk prediction but must be transparent in its algorithms. Digital audits boost efficiency, speed up program execution, and support cost savings.

Біографії авторів

Ruslana Andrushko, Department of Accounting and Taxation, Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies

PhD in Economics and Associate Professor specializing in accounting and taxation. Her research interests include accounting and control of agro-innovations, digitalization of accounting, risk management, corporate social responsibility, and sustainable development of the agricultural sector.

Svitlana Stoianova-Koval, Department of Personnel, Mobilization and Organizational and Staff Work, Faculty of Training of Logistics Specialists, Military Academy

Doctor of Economic Sciences, Professor, and Lecturer specializing in personnel management. Her research interests include human resource management, organizational and staffing systems, mobilization planning, and economic support of logistics and security structures.

Halyna Vasylevska, S. Yurii Department of Finance, West Ukrainian National University

PhD in Economics and Associate Professor specializing in finance. Her research interests include fiscal policy development, tax system transformation, digitalization of fiscal space, preferential taxation, and theoretical foundations of tax administration.

Dymytrii Grytsyshen, Vice-Rector for Scientific and Pedagogical Work and Innovative Development, Zhytomyr Polytechnic State University

Doctor of Science in Public Administration, Doctor of Economic Sciences, Professor, and Vice-Rector. His research interests include public governance, economic policy, innovation management, higher education development, and institutional mechanisms of sustainable and innovative growth.

Viktoriia Gorbanova, Department of Management, Faculty of Management, Hotel and Restaurant Business, and Tourism, International Humanitarian University

Doctor of Philosophy in Management and Senior Lecturer specializing in strategic and innovation management. Her research interests include digital transformation, sustainable organizational development, investment management, educational management, quality assurance, and risk management in digital and crisis contexts.

Посилання

Adam, I., Fazekas, M., & Kasa, R. (2024). How do open contracting reforms work in low- and middle-income countries? Governance, 37(3), 692–710. https://doi.org/10.1111/gove.12868

Aoki, N., Tatsumi, T., Naruse, G., & Maeda, K. (2024). Explainable AI for government: Does the type of explanation matter to the accuracy, fairness, and trustworthiness of an algorithmic decision as perceived by those who are affected? Government Information Quarterly, 41(4), 101965. https://doi.org/10.1016/j.giq.2024.101965.

Barroy, H. (2024). Public Financial Management: A pathway to universal health coverage. Health Systems & Reform, 10(1), 2368051. https://doi.org/10.1080/23288604.2024.2368051

Batsurovska, I., Dotsenko, N., Gorbenko, O., Polyansky, P., & Baranova, O. (2024). Application of artificial intelligence in the higher education system. 2024 IEEE 19th international conference on computer science and information technologies (CSIT) (1–6). IEEE. https://doi.org/10.1109/csit65290.2024.10982659.

Battaglini, M., Guiso, L., Lacava, C., Miller, D. L., & Patacchini, E. (2025). Refining public policies with machine learning: The case of tax auditing. Journal of Econometrics, 249, 105847. https://doi.org/10.1016/j.jeconom.2024.105847.

Bellon, M., Dabla-Norris, E., Khalid, S., & Lima, F. (2022). Digitalization to improve tax compliance: Evidence from VAT e-invoicing in Peru. Journal of Public Economics, 210, 104661. https://doi.org/10.1016/j.jpubeco.2022.104661.

Bolcha, P. (2024). Transparency and contract publication in public procurement: The case of the Czech Republic. State and Local Government Review, 56(2), 123–138. https://doi.org/10.1177/1087724X231185053

Bosio, E., Hayman, G., & Dubosse, N. (2023). The investment case for e-government procurement: A cost–benefit analysis. Journal of Benefit-Cost Analysis, 14(S1), 81–107. https://doi.org/10.1017/bca.2023.10.

Cabinet of Ministers of Ukraine. (2018, May 23). Resolution No. 544: On placement of temporarily free funds of local budgets through the purchase of Ukrainian government bonds. Retrieved from Ministry of Finance of Ukraine website: https://mof.gov.ua/uk/local-budgets

Christiansen, T. G. (2024). Dynamic effects of tax audits and the role of intentions. Journal of Public Economics, 228, 105121. https://doi.org/10.1016/j.jpubeco.2024.105121

Cuadrado-Ballesteros, B., & Bisogno, M. (2022). Budget transparency and financial sustainability. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 210–234. https://doi.org/10.1108/JPBAFM-02-2022-0025.

Decuypere, A., & Van de Vijver, A. (2025). AI: Friend or foe of fairness perceptions of the tax administration? Government Information Quarterly, 41(1), 102002. https://doi.org/10.1016/j.giq.2024.102002.

Duguay, R., Rauter, T., & Samuels, D. (2023). The impact of open data on public procurement. Journal of Accounting Research, 61(4), 1159–1224. https://doi.org/10.1111/1475-679X.12479

Felizzola, F., Decrescenzo, L., Tonelli, F., & Shimada, H. (2024). Enhancing transparency in public procurement through data-driven analytics. Information Systems, 125, 102430. https://doi.org/10.1016/j.is.2024.102430

Heinemann, M., & Stiller, W. (2024). Digitalization and cross-border tax fraud: Evidence from e-invoicing in Italy. International Tax and Public Finance, 32(1), 195–237. https://doi.org/10.1007/s10797-023-09820-x

Holz, J. E., List, J. A., Zentner, A., Cardoza, M., & Zentner, J. (2023). The $100 million nudge: Increasing tax compliance of firms and the self-employed. Journal of Public Economics, 226, 104–121. https://doi.org/10.1016/j.jpubeco.2022.104861

Khorana, A., Caram, S., & Rana, S. (2024). Can we explain fairness? Interpretable approaches in public sector AI. Government Information Quarterly, 41(3), 101952. https://doi.org/10.1016/j.giq.2024.101952

Kotsogiannis, C., Salvadori, L., Karangwa, J., & Murasi, I. (2025). E-invoicing, tax audits and VAT compliance. Journal of Development Economics, 172, 103403. https://doi.org/10.1016/j.jdeveco.2024.103403.

Lino, A. F., Aquino, A. C. B. de, & Neves, F. R. (2022). Accountants’ postures under compulsory digital transformation imposed by government oversight authorities. Financial Accountability & Management, 38(2), 202–222. https://doi.org/10.1111/faam.12313

Lino, A. F., de Azevedo, R. R., & Belote, G. S. (2023). The influence of public sector audit digitalisation on local government budget planning: Evidence from Brazil. Journal of Public Budgeting, Accounting & Financial Management, 35(2), 198–218. https://doi.org/10.1108/JPBAFM-05-2022-0090.

Løyland, K. (2024). Evaluating compliance gains of expanding tax enforcement with threshold-based audits. Economica, 91(364), 1113–1135. https://doi.org/10.1111/ecca.12499

Ministry of Finance of Ukraine. (2025). Local Budgets Execution. Retrieved from Ministry of Finance of Ukraine website: https://mof.gov.ua/uk/local-budgets

Musiega, A., Tsofa, B., & Barasa, E. (2024). How does Public Financial Management (PFM) influence health system efficiency: A scoping review. Wellcome Open Research, 9, 566. https://doi.org/10.12688/wellcomeopenres.22533.1

OECD. (2025). OECD Economic Surveys: Ukraine 2025. Paris: OECD Publishing. Retrieved from OECD website, https://www.oecd.org/en/publications/oecd-economic-surveys-ukraine-2025_940cee85-en/full-report/basic-statistics-of-ukraine-20231_31e23af7.html?utm_source=chatgpt.com

Saulītis, A. (2024). Appealing, threatening or nudging? Assessing various communication strategies in combating wage underreporting. Public Choice, 199(3–4), 409–432. https://doi.org/10.1007/s11127-024-01194-w

Waxenecker, M., & Prell, C. (2024). Corruption dynamics in public procurement: A longitudinal network study. Social Networks, 79, 154–167. https://doi.org/10.1016/j.socnet.2024.07.001

Yang, W., Zhang, X., & Li, J. (2024). Information nudges and tax compliance: Evidence from a field experiment. Journal of Economic Behavior & Organization, 224, 1150–1166. https://doi.org/10.1016/j.jebo.2024.105530

Yogama, E. A., Gray, D. J., & Rablen, M. D. (2024). Nudging for prompt tax penalty payment: Evidence from a field experiment in Indonesia. Journal of Economic Behavior & Organization, 224, 548–579. https://doi.org/10.1016/j.jebo.2024.06.003.

Downloads

Опубліковано

2025-12-19

Як цитувати

Andrushko, R., Stoianova-Koval, S., Vasylevska, H., Grytsyshen, D., & Gorbanova, V. (2025). Innovation in Public Administration: Interdisciplinary Methods of Tax Control and Optimization of Budget Resources. Revista Administração Em Diálogo - RAD, 27(SI), 203–216. https://doi.org/10.23925/2178-0080.2025v27iSI.73234

Номер

Том 27 № SI (2025): Dezembro

Розділ

Artigos

Ліцензія

Авторське право (c) 2025 Ruslana Andrushko, Svitlana Stoianova-Koval, Halyna Vasylevska, Dymytrii Grytsyshen, Viktoriia Gorbanova

Creative Commons License

Ця робота ліцензується відповідно до Creative Commons Attribution 4.0 International License.

Licença Creative Commons
Este obra está licenciado com uma Licença Creative Commons Atribuição 4.0 Internacional.