CHARACTERISTICS OF THE PRINCIPLES OF PUBLIC SERVICES IN THE FIELD OF TAX COLLECTION

Abstract

The scientific article is devoted to the coverage of the principles of public services in the field of tax collection. The content of principles such as: legality; efficiency and timeliness; general availability of legal and other necessary information; impartiality and fairness; legal responsibility of administrative bodies and their officials; legal certainty; minimizing the number of documents and procedural steps required to provide administrative services; constant monitoring of the quality of public services in the field of tax collection. The principles of public services in the field of tax collection are the basic principles on which the process of activity of subjects of public administration on realization of the rights and interests of physical and legal persons provided by the law, maintenance of performance of duties of these persons in the tax and customs spheres is based. as a result of the emergence, change, termination of rights and obligations of a natural or legal person, and may occur in one of the following legal forms of management: the issuance of an individual act of management or the implementation of other legally significant actions. In particular, the principle of convenience involves taking into account the interests and needs of consumers of services. Convenience includes: the ability to choose the method of applying for an administrative service in the field of collection of taxes and fees, including the possibility of applying by mail, e-mail, etc .; minimization of the number of instances involved in the provision of services; maximum volume and convenience for consumers of time of personal reception of citizens, clear definition of this time and its actual observance; absence of queues or orderliness (organization) of personal reception of citizens, use of mechanisms of preliminary registration, transparent (numbered) queue, etc .; convenient order of payment for the service (if the service is paid). Timeliness as one of the principles of public services in the field of tax collection involves compliance with the deadline for the provision of services with a focus on resolving the case as soon as possible. The body providing the administrative service must take into account the legitimate interests of the person regarding the accelerated provision of administrative services in the field of collection of taxes and fees.