Нормативно-правове регулювання інформаційного забезпечення діяльності податкового адміністрування

Abstract

Розглянуто проблеми нормативно-правового регулювання інформаційного забезпечення податкового адміністрування у контексті розвитку інформаційного права. Проаналізовано положення Податкового кодексу України, інших нормативно-правових актів з питань інформаційного забезпечення діяльності контролюючих органів державної фіскальної служби, законодавства держав-членів Європейського Союзу із зазначеного питання. The spread of information in the modern economic reality is transformed into one of the leading trends of the world economic development, making a significant impact on the functioning of various social systems. The information plays the most significant role of a public resource ensuring the effectiveness of administration of social systems and processes. Therefore, information regulation of management processes is important in all areas of social activity. Nowadays it is useful when Ukraine made a choice in favor of EU integration. Cooperation in all areas of life came to a new level, and requires a scientific analysis of information cooperation including a tax sphere. The elements of information support of tax administration as a specific type of activity are: objects, subjects, means, content and purpose of information support for tax administration. Tax information as a means of ensuring tax administration includes data for calculation and payment of taxes by taxpayers (payers of fees, tax agents), as well as for state governance in the tax area by executive bodies. Information support of tax administration as a subject of legal regulation should be considered as activity of fiscal authorities, other public bodies and private entities for distribution, production and storage to promote necessary and sufficient information for the governance in the tax area in all its forms, the effective implementation of the legislation on taxes and fees by fiscal authorities and other participants of tax relations. In structural terms, the information support of the activity of tax authorities includes the creation of information space, information security, the formation of mass consciousness, information services for the benefit of the tax authorities, the expansion of the legal field of regulating social relations in the administration area by fiscal authorities.