Mechanisms regulatory and legal support of the activities of the tax bodies in electronic format

• Main Author: L. O. Matvejciuk
• Format: Article
• Language: Russian
• Published: Grani 2016-03-01
• Series: Aspekti Publìčnogo Upravlìnnâ
• Subjects: державне управління; державне управління оподаткуванням; державна податкова служба; інформаційне суспільство; електронне урядування; електронне оподаткування; організаційно-правові механізми; нормативно-правові акти; податковий кодекс
• Online Access: https://aspects.org.ua/index.php/journal/article/view/247

The development of the information society certainly generates transformation processes in public administration, which require a new modern mechanisms of state control of the achievements of information and communication technologies. An integral part of these processes is e-government, the development of which is currently the priority in the context of Sustainable Development Strategy «Ukraine – 2020». In the article the organizational and legal mechanisms of the information society, egovernment, e-taxation were investigated. The evolutionary development of Ukrainian legislation on e-government was considered, regulations of electronic document circulation in Ukraine is allocated. The legal plane of the tax authorities electronically activities is disclosed, singled out government programs in which there is a development of this area. Allocated electronic development of relations in the field of taxation as a result of the generation of new mechanisms of state tax administration in the development of the information society and globalization of national economies. Unconditional need to create informational space at the legislative level between public authorities and business in the context of building a responsible and accountable public administration institute of taxation.