Viktoriia Chekina

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About

Viktoriia Chekina is a leading scholar at the intersection of taxation and emerging technologies, with a primary focus on how the Fourth Industrial Revolution is reshaping national and international tax systems. Her most cited work, "Robot vs. tax inspector or how the fourth industrial revolution will change the tax system" (2018, 63 citations), provides a foundational analysis of how digitalization, robotization, machine-to-machine (M2M) communication, and blockchain technologies are disrupting traditional tax frameworks. Chekina’s research identifies critical challenges and proposes innovative solutions for integrating cyber-physical systems into tax administration, making her a key voice in the evolving field of digital taxation. Her work has been instrumental in framing the debate around taxing automated labor and digital transactions, influencing both academic discourse and policy discussions. With her forward-looking approach, Chekina continues to explore the legal and economic implications of technological progress, positioning her as a vital contributor to understanding the future of fiscal policy in an increasingly automated world.