Organizational and legal foundations of implementing transparency principle in public activity of state fiscal service of Ukraine
Journal Title: Recht der Osteuropäischen Staaten - Year 2018, Vol 2, Issue
Abstract
The authors of the article have analyzed the organizational and legal principles of implementing the principle of transparency in the agencies of the State Fiscal Service of Ukraine (SFS of Ukraine). The authors have analyzed normative and legal regulation of the activities of the State Fiscal Service of Ukraine to ensure publicity, openness and transparency of its public and authoritative activities. The urgency of the chosen topic is based on the fact that nowadays the systemic nature of corruption in the mechanism of state power is not only a threat for national interests and national security of Ukraine, but is also a factor that is accompanied by the closure of the state for its citizens, the desire to avoid demonstration of energy processes. However, at first glance, such complex problems can be solved by the effective anti-corruption policy, the key value of which is the principle of transparency. Creating an anti-corruption policy in Ukraine, which counteracts at the highest level to the systematic manifestations of corruption, is an institutional reform of the system in the whole, which changes a number of established political and legal processes, which success depends more on the trust of society. Therefore, the confidence in the successful anticorruption activities of the SFS of Ukraine must be accompanied by transparency both in status and in the procedural aspects of functioning. To this end, the authors have determined that the principle of transparency in the work of the SFS of Ukraine is not only the main rule of the functioning of the state agency on the principles of openness, but also the duty to ensure that civil society is aware of the actions, decisions, activities and their results by disseminating easily accessible, understandable, adequate , timely information. The authors proposed two approaches to understanding the content of the principle of transparency: a narrow one that would reflect the underlying rule that the administrative and procedural activity of the fiscal services and their officials takes place on the basis of openness, transparency, comprehensiveness of information in order to ensure that civil society is aware of the institutional and functional aspects of SFS and a broad one that covers the work of the SFS in the area of transparency as its own public power and state tax policy for its comprehensiveness, accessibility, acceptability of texts and provisions of tax legislation for taxpayers and the general public; as well as the authors found out the main problems of its legal provision in the work of the State Fiscal Service of Ukraine and suggested the ways to solve them.
Authors and Affiliations
Галина Андріївна Терещук, Юрій Вікторович Терещук
Keywords
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