RESULTS AND PERSPECTIVES OF THE UKRAINE STATE TAX SERVICE MODERNIZATION

The article is dedicated to the actual scientific and applied problems of modern transformation of the Ukraine State Tax Service. The subject of the study is the results and perspectives of the Ukraine Tax Service modernization. The aim of this work is a complex analysis of the modernization results of the State Tax Service of Ukraine on the forming basis of the corresponding evaluation indicators and grounding the main directions of perspective modernization changes of the national tax authority. During research the actual state of the modernization of the tax service of Ukraine used calculation and analytical methods of observation, analysis and comparison. Methods of logic synthesis and extrapolation are used in grounding of the main directions of modernization changes of the national tax authority and the formulation of the relevant proposals. The essence, objectives and expected results for the Ukraine State Tax Service modernization are shown. The program content of the Ukraine State Tax Service modernization is revealed. The main directions of tax service development accordingly the Strategic plan for the Ukraine State Tax Service development for the period until 2013 are characterized. The indicators of success realization by the Strategic plan for the Ukraine State Tax Service development, which are both indicators of the progress realization by the modernization project, in terms of their content and calculation methods are estimated. The effectuations condition of the targets these indicators. The system of evaluation indicators of the tax service development and modernization are proposed and their factual values are analyzed in dynamics. The results of the Ukraine State Tax Service development and modernization are estimated on this basis. The main problems that slow business activity tax staff and reduce the efficiency of its operations, which also impeding the modernization transformation of the Ukraine Tax Service are defined by analyzing the results of tax employees polls within the internal monitoring. The basic directions of perspective modernization changes of the Ukraine State Tax Service are outlined and the relevant scientific and practical recommendations are formulated. These recommendations are offered to consider for creating a new Strategic plan of the Ukraine State Tax Service development, it had to become documentary basis for further modernization transformation of the national tax department.