ОСОБЛИВОСТІ РОБОТИ ЕЛЕКТРОННОГО КАБІНЕТУ ПЛАТНИКІВ ПОДАТКІВ

Abstract

The article examines the structure and principle of operation of the electronic office of the taxpayer, its advantages and disadvantages. The object of research is the electronic office of the taxpayer. The purpose of the work is to analyze the work of the electronic office of the taxpayer. Research method - a method of operationalization of concepts, induction and deduction. The interaction of taxpayers and controlling bodies with the use of information and communication technologies is on the way to reforming the state bodies of Ukraine in accordance with the requirements of the European Union. One of the directions of modernization of the information system of the State Tax Service is the introduction of a new electronic service for providing electronic services to taxpayers using the Internet environment and a single web portal of the State Tax Service of Ukraine - a personal electronic office of the taxpayer. The electronic service was developed as part of the «Tax Block» system. The structure of the electronic office of the taxpayer is considered in detail. The advantages of submitting electronic reporting are analyzed and the ways to improve the work of the electronic cabinet are identified. KEY WORDS: ELECTRONIC CABINET, TAXPAYER, WEB PORTAL, TAXES, FEES.