Authorized Banks’ New Role in Cashless Transactions Tax Control System

The study’s subject focuses on the legal, organizational, ecosystem, and institutional frameworks that govern banks’ involvement in tax control for non-cash transactions. The importance lies in reinforcing real-time tax monitoring of digital payments as a primary means to secure budget stability against economic uncertainties. Additionally, the goal is to broaden and define the rights, obligations, and collaboration frameworks between banks and tax authorities concerning the tax administration of non-cash transactions. This research aims to establish and support, both theoretically and legally, the systems and rules that will boost banks’ involvement in tax oversight, covering the spotting, stopping, and averting of tax crimes related to payment transfers for goods, services, or work. The authors examine how bank-tax authority interactions have changed and look at current proactive tax administration methods. Banks are uniquely positioned with client revenue data and taxpayer-authorized control over client funds for tax matters. As a result, the authors concluded that cooperation between tax agencies and banks will boost tax income by speeding up collections and ensuring full calculation and payment. This will be achieved by formalizing all cashless transactions not currently overseen by the state, all without altering tax rates. The combined effect will be quicker economic growth and greater fiscal resilience for the budget system.

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