TAXPAYERS’ COMMUNICATION WITH THE STATE TAX SERVICE AS A FACTOR IN IMPROVING TAX PAYMENT EFFICIENCY IN UKRAINE

Анотація

The article examines the issue of communication between taxpayers and the State Tax Service of Ukraine as one of the key factors in improving the efficiency of tax payments and forming an appropriate level of tax discipline. The study analyzes modern scientific approaches to the problem of communication in the field of tax administration. The generalization of scientific works of Ukrainian and foreign researchers made it possible to establish that effective communication mechanisms contribute to the improvement of tax culture, the reduction of tax violations, and the optimization of interaction between taxpayers and tax authorities. Particular attention is paid to the role of digitalization of public administration, which opens new opportunities for the creation of integrated electronic services that provide quick access to information, simplify reporting procedures, and reduce administrative costs for taxpayers. The practical aspects of the functioning of communication instruments of the State Tax Service of Ukraine are analyzed, in particular electronic services, information platforms, and consultation activities. It has been established that an important element of the feedback system is the “Pulse” service, which ensures prompt interaction between taxpayers and tax authorities. Its use makes it possible to report possible violations in the field of tax services, increase the transparency of tax authorities’ activities, monitor the quality of administrative services, and form an effective system of public control. The article also analyzes statistical indicators of tax revenues to the State Budget of Ukraine, which indicate a positive trend in budget revenues and the gradual recovery of economic activity. It has been determined that the increase in the level of voluntary tax compliance is the result not only of economic factors but also of the development of the communication policy of tax authorities aimed at building partnership relations between the state and business. A comparative analysis of international experience shows that the use of integrated digital communication platforms in tax administrations of different countries contributes to improving tax compliance, reducing time and financial costs for taxpayers, and increasing the efficiency of tax administration. Such experience may be useful for further improvement of the communication policy of Ukrainian tax authorities. As a result of the study, it is substantiated that the development of modern communication mechanisms, expansion of digital services, improvement of feedback systems, and enhancement of transparency in the activities of tax authorities are important directions for the modernization of tax administration. The implementation of these measures will contribute to increasing the level of voluntary tax payments, strengthening tax discipline, and ensuring the financial stability of the state in the context of modern socio-economic challenges.

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