Інституціональне забезпечення координованої реалізації податкової політики на сучасному етапі розвитку українського суспільства

Abstract

The institutional support of the coordinated implementation of tax policy at the present stage of development of Ukrainian society is investigated. In the context of consideration of this issue, institutional and organizational support for the implementation of tax policy is characterized. Among the institutions (organizations) that implement the tax policy are the following authorities - the Ministry of Finance of Ukraine, the State Tax Service of Ukraine and its territorial divisions. The article identifies the main priorities of the Ministry of Finance of Ukraine in ensuring the formation and implementation of the state tax policy, which are: improving the efficiency, stability and predictability of the tax system; improving the quality and efficiency of tax administration; effective accumulation of resources necessary for the state to fulfill its functions; ensuring the fairness and equality of the tax system, adapting it to the rules and regulations of the European Union; the absence of negative impact on doing business and promoting economic development; expanding the tax base. Considering the current organizational structure of tax authorities, it is noted that it is rather big, which does not provide a complete information space among organizations and does not meet the principles of European integration. It has been found out that one of the effective forms of tax training is professional development, as professionally trained people should be responsible for taxing. On this basis, it is proved that the creation and maintenance of an effective system of training the tax service personnel is one of the priority areas for its reform. The ways of improvement of the institutional mechanism of the implementation of the state tax policy are proposed, namely the establishment of: the sphere of competence and authority of each official, requirements for officials within the given powers; identification of officials of the state tax service on all electronic tax documents provided to taxpayers (receipts, messages, letters, extracts), if such documents come in violation of time limits or restrict taxpayers in the performance of their rights and obligations (in particular, blocking the provision of electronic reporting, tax invoices, indicate the delay in registration of tax invoices); clear criteria for evaluating the activities of the service and each official; responsibility of each official for violation of such requirements.