MECHANISMS FOR ENSURING FEEDBACK FROM CITIZENS IN THE SYSTEM OF TAX ADMINISTRATION
Анотація
The materials explore the role of feedback mechanisms in ensuring the effective functioning of the tax administration system in Ukraine. The functional significance of feedback is highlighted in terms of enhancing transparency, strengthening trust in the tax system, and enabling timely responses to taxpayers’ needs. Particular attention is paid to digital communication tools such as the Electronic Taxpayer Cabinet, the "My Tax" mobile application, electronic appeal systems, and open platforms for public discussions. Traditional forms of interaction, their limitations, and modern challenges – such as digital inequality and personal data protection—are also analyzed. Emphasis is placed on the importance of public participation and the role of civil society organizations in shaping tax policy. The study concludes with the need for further development of feedback mechanisms based on the principles of openness, accessibility, and innovation.
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