DIGITALIZATION OF VAT ADMINISTRATION IN UKRAINE IN THE CONTEXT OF IMPROVING FISCAL EFFICIENCY AND TAX COMPLIANCE Authors N. Holovai https://orcid.org/0000-0001-9597-0963 DOI: https://doi.org/10.32702/2307-2105.2026.5.178 Downloads pdf (Українська) Published 2026-05-26 Issue No. 5 (2026): Efektyvna ekonomika Section Статті