| Popis: |
The purpose of the article is to highlight the concepts and definitions of methods of public service activity in the implementation of state tax policy. Through the study of numerous theoretical sources, the definition of “methods of public service activities for the implementation of state tax policy” is defined. The peculiarities of the system of types of methods of public service activities for the implementation of the state tax policy are revealed, as well as the selection of the latter based on their own scientific concept. It is emphasized that the modern science today has no unanimity about the classification and a clear list of methods of public administration, both in general and in any sphere of public administration. In accordance with the most general theoretical approach, methods of coercion and persuasion are distinguished. It is determined that under the methods of public service activities for the implementation of the state tax policy should be understood as a set of organizational legal means, methods, procedures and operations, which are applied by authorized entities of the state tax sector for the purpose of enacting the state tax policy, and control to ensure its proper condition. In fact, through such a group of methods the power influence on public relations arising during the public-service activity of the authorities of the tax sector on realization of its tasks is realized. It has been found out that the peculiarity of public service tax methods for the implementation of state tax policy is that, in their totality, they form the systematic formation of which elements are completely independent, but are closely interrelated. That is, each method in this system is a separate instrument of state influence, but within the group they determine the content and breadth of public administration in the tax industry. It is concluded that to date, the methods of public service activities for the implementation of tax policy of the state include: coercion method, information method, method of interaction, methods of ensuring the goals of public service activity in the implementation of tax policy. |
