COMPREHENSIVE ANALYSIS AND ASSESSMENT OF INSTITUTIONAL ABILITY OF STATE FISCAL BODIES IN THE INTERNATIONAL TRADE AND ECONOMIC RELATIONS SPHERE
Keywords:
institutional capacity, assessment methodology, fiscal authorities, tax policy, international trade and economic relations.Abstract
The article is devoted to the study the problem of formation the methodological approach to analysis and assessment of the institutional ability of state fiscal bodies in the international trade and economic relations sphere.
As a result of the study, has been developed the comprehensive methodology that makes it possible to assess the institutional ability of tax and customs authorities. The proposed comprehensive assessment and analysis system is formed based on the position of managerial feasibility in order to optimize the results of realization the function of the State Tax Service in the foreign economic activity sphere, taking into note the specifics of international trade sphere, the formed internal environment of the State Tax Service and available human, information and other resources.
At the same time, we taken into note the goals and objectives of the service, the features of the professional activities of its employees and other features of the organization of the activities of the State Tax Service. The choice of directions for assessing institutional ability corresponds to the main goals, tasks, functions and powers of the State Tax Service in the foreign economic activity sphere and takes into note the specifics of its activities, due to the relevant regulatory legal acts.
The application of the methodology for analyzing and assessing the institutional ability of fiscal bodies will make it possible to more effectively perform the functions assigned to them and manage their activities in accordance with the established goals and objectives by determining the level of compliance the specific parameters of their activities with the established criteria.
The proposed methodology complies with the stated principles and the established requirements for the reliability and information content of the result and allows taking into note all the most significant parameters of the tax authorities' activities. The obtained results are the methodological and methodological basis for further applied developments and recommendations for increasing the institutional capacity of tax and customs authorities.
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