ІНФОРМАЦІЙНЕ ЗАБЕЗПЕЧЕННЯ ДІЯЛЬНОСТІ ПОДАТКОВИХ ОРГАНІВ НА ДЕРЖАВНОМУ І ТЕРИТОРІАЛЬНОМУ РІВНЯХ

Abstract

The urgency of this problem is that in Ukraine the issue of digitalization of information support of the fiscal space becomes widespread when the country is faced with the problem of lack of funds in the budget to perform its functions. The article highlights the relevance of information and analytical support for the functioning of tax authorities in Ukraine at different levels of government. Considerable attention is paid to the processes of digitalization of tax services and the prospects of their monitoring are substantiated. The role and specific features of the information potential of tax administrations of foreign countries are studied. The essential and institutional determinants of information support of the activity of tax bodies at the state and territorial levels are determined. The main sources of information support of tax authorities at the state and regional levels are grouped. It has been established that the practice of collecting financial information from the resources of information portals and social networks has recently become popular, but this aspect requires thorough monitoring and verification, as well as anticipation of probable risks. It is proved that an important element for the study is electronic document management as an object of activity of the State Tax Service of Ukraine. In modern conditions, the interests of stakeholders are growing in terms of efficiency, convenience and clarity of the information received, and on the part of the state and its tax authorities – timely and comprehensive information to taxpayers. The main sources of information support of tax authorities in Ukraine and Germany are systematized. Emphasis is placed on the need to develop electronic document management at all stages of the budget and tax process. Diagnosis of the possibilities of the electronic office of the taxpayer in terms of modular components (general information, personal information and information monitoring modular blocks) is conducted. The features of electronic tax information of local governments. The socio-economic and fiscal effects of increasing (innovation) of information State Tax Service of Ukraine are determinate.