Modernization of the State Tax Service on the example of the taxpayer’s electronic cabinet

Анотація

This article discusses filing tax returns electronically.The modern way such as the electronic office of the taxpayer is given.The development of the State Tax Service of Ukraine at all stages of modernization is considered and it is determined that today informatization is a priority direction of the department's development.It is revealed that the modernization of tax department processes with the participation of innovations and information technologies, development of the e-taxation direction, is primarily aimed at improving the efficiency of the MRF.For three years, Ukraine has undergone a rather radical reform of both the tax system and tax policy in particular.Tax policy is a combination of forms and methods of taxation of both the state and taxpayers.If the reform of the tax system is carried out by changing the tax rates, expanding the tax base, abolishing some taxes and introducing other taxes, then reforming the tax policy will change the forms and methods of the state in the sphere of taxation.One of the elements that the state is constantly trying to change in order to comply with taxpayer tax discipline is the form of filing tax returns.This relates to the filing electronic tax returns.The importance of research in this area is evidenced by the rapid development of the information economy, which takes into account the potential of information technology.In particular, the modernization of information and communication technologies (hereinafter -ICT) by governmental structures has ended on the path of democratization of public administration.There is no doubt about the urgency of this issue as the use of ICT in the public sector creates new mechanisms in the context of building an effective, responsible, accountable and transparent governance.Due to the results of the conducted research, it should be noted that the modernization of the state tax service in the field of automation of the processes of tax administration, informatization and development of information infrastructure was not the subject of separate scientific research.

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