STRATEGIC PRIORITIES OF THE TAX AUTHORITIES ACTIVITIES IN THE CONDITIONS OF MODERN CHALLENGES AND THREATS
Анотація
Introduction. The task of formation an effective anti-crisis strategy for public finance management, is an integral part of Ukraine’s international obligations in the field of fiscal policy, customs and tax administration. It is impossible without the implementation of a system of measures to improve the efficiency of procedures for mobilizing state revenues by tax and customs authorities. This tasks is very important for simultaneous ensuring parity relations between the state, tax bodies and taxpayers on the basis of transparency, openness and effectiveness of management procedures.
The purpose of the article is to investigate the strategic vectors of the modernization of the Ukrainians tax authorities in the system of bodies that implement the state financial policy, outlining the existing challenges and threats, goals and conceptual provisions of transformations of the tax authorities in the past and at the current stage of operation, as well as identifying priorities of their further reformation.
Results. In the result of the conducted research of the pragmatics of the implementation of the strategic tasks of tax authorities in the conditions of existing challenges and threats, tax authorities’ reform strategies were chronologically systematized with the identification of the goals, tasks and priorities of each of them in a certain period of time. The existing results and obstacles to the effective implementation of strategic and tactical measures of reforming tax authorities in the system of bodies implementing state financial policy are outlined. It was established, that despite to the influence of unprecedented external and internal factors such as: russia’s military aggression, the consequences of the loss of part of the territories, production potential, the decline of business and foreign economic activity, the irreversible consequences of the post-pandemic recovery, the activity of the Ukrainian tax authorities is characterized by an increase in the efficiency of functioning, optimization of management, personnel, digital and information and communication processes.
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DOI: https://doi.org/10.35774/sf2024.01.059
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West Ukrainian National University