LEGAL PRINCIPLES OF CO-OPERATION OF STATE TAX SERVICE OF UKRAINE WITH PUBLIC

Abstract

The system of the legal adjusting of cooperation of State Tax Service of Ukraine (farther is STS) with public, that is presented by totality of laws and normative acts that create the corresponding legal field for their collaboration, is analysed. It is set that without regard to plenty enough of normatively-legal acts, in practice the ineffective is remained by such collaboration, wellregulated not enough are questions of effective participation of institutes of civil society in forming and realization of tax politics. It is marked that one of the tasks fixed on STS, there is exactly a collaboration with the institutes of civil society, providing of realization of consultations with public, in particular through public advice, on questions realization of public tax policy. Activity of Public advice is investigational at STS and development and claim of “Statute are offered about Public advice at STS of Ukraine”. Practice of conclusion of memorandums and agreements is studied on a collaboration between STS and public organizations during 2012–2021, and also statistical data in relation to realizable communicative measures at participation of representatives of MASS-MEDIA and worked out queries during January – June 2021. The statistical indexes of results of public discussion of projects of orders of Ministry of finance of Ukraine are analysed during July 2021, that allowed to come to the conclusions about a subzero amount and activity of participants of discussion, untaking into account of most suggestions of public, decline of efficiency of such discussions and deepening of imperfection of practice of co-operation between tax organs and public. Claim of Communication strategy of STS of Ukraine is offered; Programs of improvement of publicly-service activity of STS of Ukraine; Conceptions of forming and increase of tax culture of population; Position is about Public advice at STS.