ORGANIZATIONAL AND LEGAL SUPPORT FOR THE DIGITALIZATION OF PUBLIC SERVICES IN THE FIELD OF PHYSICAL CULTURE AND SPORTS AS A MECHANISM FOR ENHANCING TAX CULTURE AND SOCIAL INTEGRATION OF COMBAT VETERANS WITHIN THE PUBLIC ADMINISTRATION SYSTEM

Abstract

The article examines the organizational and legal foundations of the digitalization of public services in the 
f
ield of physical culture and sports in the context of enhancing tax culture and social integration of combatants 
within the public administration system. It is substantiated that the digital transformation of physical culture and 
sports services is an important tool for modernizing public administration, combining the social, rehabilitative, 
and fiscal functions of the state, particularly in the conditions of wartime and post-war development in Ukraine. 
Based on an analysis of indicators for 2021–2024, a positive dynamic in the development of digital public and 
sports services in Ukraine has been identified, as well as an increase in the level of digital engagement of 
combatants and the expansion of their participation in online physical culture and sports programs. It has been 
demonstrated that enhancing digital literacy and the active use of electronic sports services contribute to the 
formation of a more conscious tax behavior, strengthening trust in state institutions, and reinforcing the social 
integration of combatants. It has been established that the strengthening of digitalization of public and sports 
services promotes greater engagement of combatants in active social life and creates conditions for their social 
adaptation. The study confirms that the development of digital services in the field of physical culture and sports 
positively influences the conscious fulfillment of tax obligations and forms conditions for strengthening trust in 
state institutions. The multiplicative impact of the digitalization of physical culture and sports services on tax 
culture and social integration of combatants has been substantiated, and a close interconnection between 
the organizational and legal support of digitalization, the development of electronic services, and the socio
economic results of public administration has been demonstrated.The practical significance of the obtained 
results lies in their potential use in shaping state digital transformation policies, improving programs for the 
social adaptation of veterans, and developing mechanisms for enhancing tax culture in Ukraine.