DIGITALIZATION OF PUBLIC SERVICES AND STATE FISCAL CAPACITY: INSTITUTIONAL MECHANISMS AND RESILIENCE IN WARTIME
Ключові слова:
digital public services; fiscal capacity; GovTech; tax revenue; institutional resilience; cybersecurity; wartime economy; post-war reconstruction.
Анотація
The study assesses how digital public services support state fiscal capacity under wartime shocks. Evidence from Ukraine and four comparator countries suggests that digitalization indirectly supports administrative continuity and fiscal resilience, while its effects depend on cybersecurity and institutional integration.
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Посилання
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2. Demchyshak, N. B., & Tykhonka, U. T. (2021). Vplyv fiskalnoi detsentralizatsii na napovniuvanist mistsevykh biudzhetiv v Ukraini v umovakh rozvytku terytorialnykh hromad ta tsyfrovizatsii derzhavnykh posluh [The impact of fiscal decentralization on the filling of local budgets in Ukraine in the context of the development of territorial communities and the digitalization of public services]. Ekonomika ta derzhava, 6, 52–57. https://doi.org/10.32702/2306-6806.2021.6.52
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6. Onyango, G., & Karuri-Sebina, G. (2024). CivicTechs and GovTechs: Policy Digitalisation in Perspective. In G. Onyango & G. Karuri-Sebina (Eds.), Digitalisation and public policy in Africa: GovTech and CivicTech innovations (pp. 3–20). Palgrave Macmillan. https://doi.org/10.1007/978-3-031-75079-3_1
7. AlMurtadha, Y. (2024). AI prediction model to investigate the GovTech Maturity Index (GTMI) indicators for assessing governments’ readiness for digital transformation. Journal of Applied Data Sciences, 5(4), 1838–1849. https://doi.org/10.47738/jads.v5i4.373
8. Belahouaoui, R., & Attak, E. H. (2024). Digital taxation, artificial intelligence and Tax Administration 3.0: Improving tax compliance behavior—A systematic literature review using textometry (2016–2023). Accounting Research Journal, 37(2), 172–191. https://doi.org/10.1108/ARJ-12-2023-0372
9. Zídková, H., Arltová, M., & Josková, K. (2024). Does the level of e-government affect value-added tax collection? A study conducted among the European Union Member States. Policy & Internet, 16(3), 567–587. https://doi.org/10.1002/poi3.389
10. Novik, N., Popova, O., Matiashvili, T., Garces, A. D., & Nam, S. H. (2025, March 19). Data insights on tax digitalization: Why direct e-payments matter. World Bank Blogs. https://blogs.worldbank.org/en/opendata/data-insights-on-tax-digitalization--why-direct-e-payments-matte
11. Bassey, E., Mulligan, E., & Ojo, A. (2022). A conceptual framework for digital tax administration: A systematic review. Government Information Quarterly, 39(4), Article 101754. https://doi.org/10.1016/j.giq.2022.101754
12. Shah, M. A., Ujan, M. H., & Solangi, M. R. (2025). Impact of Digital Technologies Enhancing Transparency and Reducing Corruption in Government Institutions. Advance Social Science Archive Journal, 4(2), 231–239. https://assajournal.com/index.php/36/article/view/946
13. Sanni, O. (2025). Digital Taxation and Cybersecurity: Opportunities and Threats. World Journal of Advanced Research and Reviews, 28(2), 1096–1106. https://doi.org/10.30574/wjarr.2025.28.2.3832
14. World Bank. (2022). GovTech dataset (October 2022) [Data set]. World Bank Data Catalog. https://datacatalog.worldbank.org/search/dataset/0037889/govtech-dataset
15. World Bank. (2025). GovTech dataset (December 2025) [Data set]. World Bank Data Catalog. https://datacatalog.worldbank.org/search/dataset/0037889/govtech-dataset
16. World Bank. (n.d.). Tax revenue (% of GDP) [Data file]. World Development Indicators. Retrieved March 1, 2026, from https://databank.worldbank.org/reports.aspx?country=UKR&series=GC.TAX.TOTL.GD.ZS&source=2
17. International Telecommunication Union. (2021). Global Cybersecurity Index 2020. https://www.itu.int/epublications/publication/D-STR-GCI.01-2021-HTM-E
18. International Telecommunication Union. (2024). Global Cybersecurity Index 2024 (5th ed.). https://www.itu.int/epublications/publication/global-cybersecurity-index-2024
19. United Nations Development Programme. (2026, January 23). 59% ukraintsiv korystuiutsia derzhavnymy e-posluhamy – doslidzhennia PROON [59% of Ukrainians use government e-services – UNDP study]. https://www.undp.org/uk/ukraine/press-releases/59-ukrayintsiv-korystuyutsya-derzhavnymy-e-posluhamy-doslidzhennya-proon
20. Ministry of Digital Transformation of Ukraine. (2026, March 16). Vzhe 24 miliony ukraintsiv obraly Diiu: Derzhavni posluhy v kilka klikiv [Twenty-four million Ukrainians have chosen Diia: Government services in a few clicks]. Diia. https://diia.gov.ua/news/vzhe-24-miliony-ukraintsiv-obraly-diiu-derzhavni-posluhy-v-kilka-klikiv
2. Demchyshak, N. B., & Tykhonka, U. T. (2021). Vplyv fiskalnoi detsentralizatsii na napovniuvanist mistsevykh biudzhetiv v Ukraini v umovakh rozvytku terytorialnykh hromad ta tsyfrovizatsii derzhavnykh posluh [The impact of fiscal decentralization on the filling of local budgets in Ukraine in the context of the development of territorial communities and the digitalization of public services]. Ekonomika ta derzhava, 6, 52–57. https://doi.org/10.32702/2306-6806.2021.6.52
3. United Nations Department of Economic and Social Affairs. (n.d.). UN E-Government Knowledgebase. Retrieved March 6, 2026, from https://publicadministration.un.org/egovkb
4. Balaji, K. (2025). E-government and E-governance: Driving Digital Transformation in Public Administration. In K. Wongmahesak, J. Ahmad, & A. Mustanir (Eds.), Public governance practices in the age of AI (pp. 23–44). IGI Global Scientific Publishing. https://doi.org/10.4018/979-8-3693-9286-7.ch002
5. Kawabata, M. K., & Camargo, A. S., Jr. (2023). E-Government Innovation initiatives in Public Administration: A systematic Literature Review and a Research Agenda. Administration & Society, 55(9), 1758–1790. https://doi.org/10.1177/00953997231185847
6. Onyango, G., & Karuri-Sebina, G. (2024). CivicTechs and GovTechs: Policy Digitalisation in Perspective. In G. Onyango & G. Karuri-Sebina (Eds.), Digitalisation and public policy in Africa: GovTech and CivicTech innovations (pp. 3–20). Palgrave Macmillan. https://doi.org/10.1007/978-3-031-75079-3_1
7. AlMurtadha, Y. (2024). AI prediction model to investigate the GovTech Maturity Index (GTMI) indicators for assessing governments’ readiness for digital transformation. Journal of Applied Data Sciences, 5(4), 1838–1849. https://doi.org/10.47738/jads.v5i4.373
8. Belahouaoui, R., & Attak, E. H. (2024). Digital taxation, artificial intelligence and Tax Administration 3.0: Improving tax compliance behavior—A systematic literature review using textometry (2016–2023). Accounting Research Journal, 37(2), 172–191. https://doi.org/10.1108/ARJ-12-2023-0372
9. Zídková, H., Arltová, M., & Josková, K. (2024). Does the level of e-government affect value-added tax collection? A study conducted among the European Union Member States. Policy & Internet, 16(3), 567–587. https://doi.org/10.1002/poi3.389
10. Novik, N., Popova, O., Matiashvili, T., Garces, A. D., & Nam, S. H. (2025, March 19). Data insights on tax digitalization: Why direct e-payments matter. World Bank Blogs. https://blogs.worldbank.org/en/opendata/data-insights-on-tax-digitalization--why-direct-e-payments-matte
11. Bassey, E., Mulligan, E., & Ojo, A. (2022). A conceptual framework for digital tax administration: A systematic review. Government Information Quarterly, 39(4), Article 101754. https://doi.org/10.1016/j.giq.2022.101754
12. Shah, M. A., Ujan, M. H., & Solangi, M. R. (2025). Impact of Digital Technologies Enhancing Transparency and Reducing Corruption in Government Institutions. Advance Social Science Archive Journal, 4(2), 231–239. https://assajournal.com/index.php/36/article/view/946
13. Sanni, O. (2025). Digital Taxation and Cybersecurity: Opportunities and Threats. World Journal of Advanced Research and Reviews, 28(2), 1096–1106. https://doi.org/10.30574/wjarr.2025.28.2.3832
14. World Bank. (2022). GovTech dataset (October 2022) [Data set]. World Bank Data Catalog. https://datacatalog.worldbank.org/search/dataset/0037889/govtech-dataset
15. World Bank. (2025). GovTech dataset (December 2025) [Data set]. World Bank Data Catalog. https://datacatalog.worldbank.org/search/dataset/0037889/govtech-dataset
16. World Bank. (n.d.). Tax revenue (% of GDP) [Data file]. World Development Indicators. Retrieved March 1, 2026, from https://databank.worldbank.org/reports.aspx?country=UKR&series=GC.TAX.TOTL.GD.ZS&source=2
17. International Telecommunication Union. (2021). Global Cybersecurity Index 2020. https://www.itu.int/epublications/publication/D-STR-GCI.01-2021-HTM-E
18. International Telecommunication Union. (2024). Global Cybersecurity Index 2024 (5th ed.). https://www.itu.int/epublications/publication/global-cybersecurity-index-2024
19. United Nations Development Programme. (2026, January 23). 59% ukraintsiv korystuiutsia derzhavnymy e-posluhamy – doslidzhennia PROON [59% of Ukrainians use government e-services – UNDP study]. https://www.undp.org/uk/ukraine/press-releases/59-ukrayintsiv-korystuyutsya-derzhavnymy-e-posluhamy-doslidzhennya-proon
20. Ministry of Digital Transformation of Ukraine. (2026, March 16). Vzhe 24 miliony ukraintsiv obraly Diiu: Derzhavni posluhy v kilka klikiv [Twenty-four million Ukrainians have chosen Diia: Government services in a few clicks]. Diia. https://diia.gov.ua/news/vzhe-24-miliony-ukraintsiv-obraly-diiu-derzhavni-posluhy-v-kilka-klikiv
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Опубліковано
2026-09-30
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Zakharkina, L.; Zakharkin, O.; Boronos , V. DIGITALIZATION OF PUBLIC SERVICES AND STATE FISCAL CAPACITY: INSTITUTIONAL MECHANISMS AND RESILIENCE IN WARTIME. fp 2026, 189-205.
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