Improvement of the activity of the State Tax Service as a subject of control and supervision of business activity

Abstract

In the article, on the basis of analysis of scientific views of scientists, as well as norms of the current legislation of Ukraine, the directions of improvement of activity of the State Tax Service as a subject of control and supervision of business activity are defined and characterized. Among these areas are: first, the improvement of personnel policy and personnel work in the system of the STS bodies, and secondly, the further development of a system for assessing the quality and efficiency of the service; third, improving its organizational and management structure.

It is noted that in developing the concept of personnel policy in the STS of Ukraine, the key ideas should be professionalism, integrity, openness, initiative, benevolence, honesty, impartiality, discipline. It is very important that the personnel policy is not aimed at “cultivating” the usual “convenient” (loyal to the management, ready to follow any orders from above) executors, but at training objectively highly qualified specialists, oriented in their work equally as for quality control over the legality of the tax field, and the provision of comprehensive professional assistance to taxpayers.

It is emphasized that evaluation is an extremely important aspect of the management of the activity of any body of the state, because it is through its conduct that the degree and effectiveness of the execution of the tasks assigned to it by the state body and its goals are established. The importance of introducing a KPI assessment system is substantiated.

It is substantiated that given the strategic directions and prospects for the development of the State Customs Service of Ukraine, it is considered most expedient to strengthen the influence of the functional principle in the restructuring of the structure of the designated state body, both its central apparatus and territorial divisions. It will allow to create the highly professional functional apparatus of LCA, each link of which will be focused on the qualified solution of special problems.

It is stated that the organizational and legal foundations of the State Tax Service of Ukraine are currently in a state of active development, which is accompanied by various organizational, managerial, functional and other transformations. In general, the course chosen for reforming the STS of Ukraine deserves a positive assessment, however, at the same time, it is not without some significant shortcomings and problems, the solution of which is a prerequisite for improving the control and supervisory activity of the specified central executive body in the work of business entities.