ASSESSMENT OF THE INFORMATIONAL-CONSULTATIVE ACTIVITY STATUS OF TAX AUTHORITIES

Abstract

Introduction. The state of information and reference activities of the State Tax Service bodies is an important aspect that reflects the availability and quality of services provided to citizens and enterprises. Analysis of this state allows to determine the effectiveness of communication between the DPS and taxpayers, the level of user satisfaction and the transparency of information processes. The study of this topic is also aimed at identifying possible flaws and shortcomings in the provision of information - reference and consulting services and the implementation of new strategies to improve cooperation between the DPS authorities and their taxpayers. The purpose of the article is to analyze the current state of the information and reference activity of DPS bodies in order to identify problematic aspects and opportunities for improving the provision of information, reference and consulting services to taxpayers. Methods. The article uses the following general scientific and special methods of scientific research: analysis and synthesis, logical generalization, graphic method. Results. The article provides the author's definitions of the terms "information and reference services of tax authorities" and "consulting services of tax authorities" and defines their typical types. An analysis of the indicators and results of the information, reference and consultation work of the bodies of the DPS of Ukraine was carried out, in particular, an analysis of the tools of interaction between the DPS of Ukraine and taxpayers was carried out, the topics of appeals to the Contact Center of the DPS were determined, the measures to update the support of the database of the ZIR were highlighted, and the dynamics of the Unified Register were given individual tax consultations. On the basis of the analysis, the problems of information, reference and consultation work and the bodies of the DPS of Ukraine were highlighted and directions for their solution were determined, which are detailed in the Strategic Plan of the State Tax Service of Ukraine for 2022-2024. Conclusion. Based on the analysis, it is possible to determine changes in the popularity of various means of communication with taxpayers. Telephone consultations remain the preferred method of referrals, although their weakening in the last year of observation is noted. Significant growth in the use of chats in messengers in 2021 emphasizes the transition to electronic forms of communication. The increase in the number of appeals in 2022 regarding certain tax issues shows the constant interest of taxpayers in receiving consultations. DPS faces a number of challenges, in particular, the instability of legislation, which makes it difficult for taxpayers to understand the rules of taxation. The low level of trust in the system may be related to the transparency and efficiency of the work of tax authorities. The development of information technologies and the improvement of personnel qualifications are key tasks for improving the provision of services in the field of taxation. The strategic plan of the DPS for 2022-2024 defines the directions of development aimed at creating the image of the DPS as a modern and highly efficient service with a high level of public trust. This involves the introduction of convenient electronic services for taxpayers, improvement of the quality of consulting, strengthening of external communication and improvement of the system of resolving tax disputes with the help of mediation.