Tymchenko, OlenaТимченко, Олена МиколаївнаТимченко, Елена НиколаевнаSybirianska, YuliiaСибірянська, Юлія ВолодимирівнаСибирянская, Юлия Владимировна2020-11-112020-11-112017-05Tymchenko O. ICT and Personal Income Tax Control in Ukraine [Electronic resource] / Olena Tymchenko, Yuliia Sybirianska // Integration, harmonization and knowledge transfer : proceedings of the 13th international conference on ict in education, research and industrial applications (Kyiv, Ukraine, May 15–18, 2017), ICTERI / [ed. by: Vadim Ermolayev et al.]. – Electronic text data. – CEUR-WS.org, online, 2017. – Vol. 1844. – P. 48–55. – Mode of access: http://ceur-ws.org/Vol-1844/10000048.pdf. – Title from screen.https://ir.kneu.edu.ua:443/handle/2010/34293The fiscal authorities use ICT for PIT compliance monitoring. But the formed electronic database is not available to detect income that is paid unofficially. In the result, the great part of individuals’ income is not taxed and the fiscal authorities cannot reveal it. For this purpose, it is necessary to connect the electronic databases of all tax agents. Especially it is important for the fiscal authorities to have access to the information on bank current accounts transactions of the taxpayers. The authors suggest creating the taxpayers’ electronic cabinets for individuals where the information received from all tax agents including banks will have been accumulated and give recommendation as to the way this information should be used for controlling. They pay attention to the risks and problems that can occur in the process of realizing their idea.enPersonal income taxState register of individual taxpayerstax controltax compliancetaxpayers’ electronic cabinettax agentArticle