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o. lagovska1, Dr. Sc. (econ.), Prof., orcid.org/0000-0001-9517-0499, V. ilin2, Dr. Sc. (econ.), Prof., orcid.org/0000-0002-4223-1865, M. Kotsupatriy3, Cand. Sc. (econ.), Prof., orcid.org/0000-0001-5528-3210, M. ishchenko4, Dr. Sc. (econ.), Prof., orcid.org/0000-0002-6820-9455, l. Verbivska5, Cand. Sc. (econ.), assoc. Prof., orcid.org/0000-0002-2768-9157 1 – Zhytomyr Polytechnic State University, Zhytomyr, Ukraine 2 – University of the State Fiscal Service of Ukraine, Irpin, Ukraine, e­mail: villin2015@gmail.com 3 – Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine 4 – Kryvyi Rih National University, Kryvyi Rih, Ukraine 5 – Yuriy Fedkovych Chernivtsi National University, Cher­ nivtsi, Ukraine

Priority directions of tax policy change in the information sphere