THE STUDY OF CIVIL SOCIETY INSTITUTIONS IN THE MECHANISM FOR MAKING STATE TAX POLICY IN UKRAINE

Анотація

The purpose of the article is to consider comprehensively, from theoretical and methodological perspective, civil society institutions in the mechanism for making State tax policy.Results.The article focuses on the fact that the effectiveness of the mechanisms for State tax policy of Ukraine depends on the following factors: consistency and coherence of taxation laws, i.e., legal provisions and rules of tax collection determined and established by the State; raising of the level of legal awareness of taxpayers, spreading of the practice of internal free motivation for non-coercive tax payment; strengthening of the rules of tax administration, external coercion to pay taxes.It is proved that in the implementation of these factors in the mechanism for making State tax policy, civil society institutions are of special importance, since the consciousness of the entire society in paying taxes and compliance with tax legislation in general depends on them.Consultations with civil society institutions are held in the form of public discussions on taxation issues, electronic consultations with the public on the appropriateness of the tax burden on certain sectors of social production, as well as to study public opinion on the introduction or increase of tax rates on excisable goods.Conclusions.It is concluded that civil society institutions use the main forms in the mechanism for making State tax policy, such as the right to appeal, local initiatives, public consultations, and activities of public councils.Civil society institutions facilitate measures to resolve topical issues in the field of taxation, fight against tax offenses, and protection of the rights of taxpayers, etc.The activities of civil society institutions in the mechanism for making State policy is a relevant indicator of public trust in public authorities (bodies of the State Tax Service of Ukraine) and readiness for the proper implementation of public law decisions in terms of administration of taxes, fees, payments, etc.

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