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Genesis and evolution of process of interaction of tax authorities with mass media

T.P. Yatsyk, National University of the State Tax Service of Ukraine,

candidate of juridical sciences (Ph. D.),

Associate Professor of Department of criminal law,

process and ariminalistics

In the article considers the modern situation of interaction of the State tax service of Ukraine with medias and its value is characterizedfor the observance of tax legislation. The own (author) determination of interaction is given.

Key words: interaction, organs of the State tax service of Ukraine, mass medias, press - service, tax system.

The State Tax Service, one of the most important supervisory authorities who regulates receipt in the budget of Ukraine, but is the instrument of regulation of social and economic processes. The modern tax system was formed and continues to develop in extremely adverse social and economic conditions. Ukraine started building own tax system, considering experience of other countries, but features of the device and economic development that became a problem for our country weren't considered.

The history of formation of modern tax system of Ukraine begins with adoption in 1990 of the Law of Ukraine "About the State Tax Service in Ukraine" which fixes functions of tax service, the principle of its work and the right and a duty of employees of tax authorities. The State Tax Service at first functioned as a part of the Ministry of Finance of the Ukrainian Soviet socialist republic. In 1996 it was formed the Public tax administration of Ukraine and the relevant public tax administrations in the Autonomous Republic of Crimea, areas, areas, the cities and areas in the cities.

In February, 1998 the Verkhovna Rada of Ukraine accepted new edition of the Law of Ukraine "About the State Tax Service in Ukraine" and the Law of Ukraine "About modification and additions in the Code of criminal procedure of Ukraine and some other acts of Ukraine in connection with formation of tax police". After adoption of the specified laws the State Tax Service in Ukraine became completely legitimate [1, p.54].

Creation of Development department and modernization of the State Tax Service of Ukraine as independent functional division of the Public tax administration with the rights of the legal entity became the following step of reforming of tax service. The relevant resolution of the Cabinet of Ukraine of September 19, 2000. "About formation of Development department and modernization of the State Tax Service of Ukraine" was accepted No.1454 according to the offer of the Public tax administration of Ukraine.

In 2003 the "Modernization of the State Tax Service of Ukraine - 1" Project within which the Detailed plan of action on restructured to the "Program of Modernization of the State Tax Service of Ukraine" proj ect which defines concrete works on reforming of tax service for the period till 2013 which last edition is approved by the order of the Public tax service of Ukraine of 14.04.2006 No. 204 [2, p.23].

The main task of the power - submission of people to the will, and mass media possess powerful opportunities of influence on their consciousness and behavior, it gives the sufficient grounds to consider mass media as "fourth estate" (along with legislative, executive and judicial). Quite often at the use of this term quotes ("fourth estate") use, as if emphasizing that mass media at the same time and the power, and "not absolutely the power". The basis for this purpose is that legislative, executive, judicial branches of the power can use means of coercion, without neglecting, of course, and stimulus's of implementation of imperious requirements. Mass media are deprived of such opportunity. Only persuasiveness, appeal, sincerity of the argument attracts on their party of supporters and followers. If the power works by means of authority of force, mass media - power of authority [3, p.27; 4, p.33].

There are some definitions of concept of "mass media". So, on acts, mass media are the establishments created for opened distribution by means of special technical tools of various data to any persons.

Mass media (or "mass-media" - from armor. "Mass" - weight, numerical and "medius" - average, neytralniyl) - "periodic printing editions and other forms of distribution of an unlimited circle of people, social groups, states for the purpose of quick informing them about events and the phenomena in the world, the concrete country, a certain region, and also on performance of special social functions" [5, p.134].

The history of development of mass media is investigated M. Maklyuen [6], I. G. Mashchenko [7], A. F. Nechay [8],B. V Potyatinik [9], R. N. Yurenev [10], and classification of mass media: O. D. Kuznetsova [11], V. V. Mosokovtseva [12] and others.

Social information activities of public institution - the phenomenon in our life new. The main objective of such activity on the State Tax Service - to create in public opinion favorable, benevolent or at least the tolerant attitude towards her. On formation of public opinion, except efforts of the State Tax Service, the information signals, independent of it proceeding from other interested parties, first of all through mass media [13, p.116].

The important place in work with taxpayers has to be given to explanatory work through mass media.

Mass media form public opinion and a line of conduct of separate groups of the population, defend social interests. Influence of mass media on modern life as such considerable, sometimes is considered as if "only with their help it is possible to reach a certain situation in modern economic or political hierarchy" [14, p.213].

In general the formal type of the organization and interaction of the making social systems can provide efficiency of development of the corresponding processes only in case it objectively reflects social requirements, forms evidence-based means, mechanisms, forms and ways of satisfaction, the solution of social needs or tasks. In management science understand a form of communication of elements of system by means of which they, mutually supplementing each other as interaction, create conditions for successful functioning of all system in general. And, it must be kept in mind that interaction as administrative category appears not only in intra network organizational activity of system, but also in its external functions.

There are also various definitions of the concept "interaction". According to A. A. Aksenov interaction is the joint activity of concrete services and divisions directed on the solution of the general tasks which hold equal position [15, p.13]. V. M. Shvankov, considers that interaction is a business cooperation on the basis of mutual aid of parts and elements of system for the purpose of the most effective solution of tasks [16, p.10]. V. D. Rezvykh, I. A. Sklyarov understand the general as interaction or the activity of various government bodies and public organizations coordinated on the purpose, a place and time, solve any the general task [17, p.59].

In our opinion, interaction of bodies of the State Tax Service of Ukraine with mass media is the form of communication of the press services of bodies of the State Tax Service of Ukraine with representatives of mass media by means of which they, mutually supplementing each other, create conditions for successful functioning of both parties.

The special place in tax service of Ukraine is taken by the press service functioning at two levels: the press center of the Public tax administration (nowadays - the State Tax Service) Ukraine and press secretaries (or the experts fulfilling them duties) in regional tax administrations. In tax authorities of function of the press service specialists of divisions in work with payers carry out. From here also distinctions in tasks follow, this service carries out. So, for example, treat the main objectives of the press center:

1) carrying out daily monitoring of foreign and central (nation-wide) mass media. Data of monitoring are made out in the form of the press digest which is carried to the management and subordinated tax authorities by e-mail, takes place on the server of the State Tax Service of Ukraine for acquaintance with its materials of employees of central office. The press digest also j oins data on results of survey of regional and local mass media which daily arrive from regions;

2) definition of strategy and tactics of behavior of tax service in information space; the organization of response to critical performances in mass media; organization of holding press conferences, briefings, "hot lines" [18, p.12], interview, publication of official statements;

3) maintenance of continuous contacts with the press services of the President of Ukraine, government, other ministries and departments;

mass media tax authority

4) the organization by means of own TV, radio studios of preparation and placement quick TV, radio subjects about the most important events in activity of tax service and the resonant facts of violations of the tax law;

5) processing and placement TV, the radio materials received from regions.

Today, the role of the press service in activity of tax authorities is underestimated. Image of tax service in general which is formed in mass media depends on work of this service of all. With its help perhaps quickly to inform the population on results of work of tax authority. The opinion of the population on transparency of work and openness of tax authorities depends on results of work.

Results of work of the press service to the State Tax Service of Ukraine estimate, as a rule, not by number of the held conferences or the placed teleports, and on the population relation to tax service and its workers. Data on such assessment are scooped from the numerous sociological surveys conducted by various public, political and special organizations and will widely be published in the press [1, p. 209-210].

The testimony of importance of this activity of tax authorities is that the share of the tax revenues paid by taxpayers voluntary to the terms established by the current legislation is one of indicators of an assessment of overall performance of the State Tax Service of Ukraine in the course of taxation and obligatory payments in budgets of all levels.

It is obvious that indicator is higher, the less state spends administrative and financial resources for performance of the state function - formation of revenues of the budget. Therefore, along with other mechanisms of compulsory collecting and stimulation of voluntary payment of taxes, tax authorities of Ukraine widely use also mechanisms of promotion of advantage of voluntary payment along with broad mass and explanatory and educational work among the population and received from regions.

The modem reality is defined by public requirement to give a complex assessment of communicative interaction of bodies of the State Tax Service of Ukraine with mass media in the transformational processes happening in Ukraine and to develop practical recommendations which can be used when taking measures to reforming of bodies of the State Tax Service, in particular in implementation of the Modernization of the State Tax Service of Ukraine project [19, p.462].

The concept of interaction of bodies of the State Tax Service of Ukraine and mass media should be considered as equal, steady, mutually beneficial, business cooperation, on strengthening of legality and realization of functions of the State Tax Service.

The State Tax Service has to interact with mass media for the following reasons:

1) obtaining information on society and population in general;

2) to have information on mass media when the last participate in actions of professional interest of the State Tax Service [20, p.72].

Activity of employees of bodies of the State Tax Service of Ukraine takes place in close connection with the population, and its efficiency substantially depends on that, it managed to subj ects of communication to affect at each other, how precisely and information is unambiguously transferred and apprehended. Besides, to the new period of development of the state and modernization of tax service there has to correspond the modern philosophy of thinking and the received from regions.

Complexity of communication of tax specialists is caused by specifics of their activity and features of the tasks facing the State Tax Service. Work of staff of tax authorities is characterized by direct psychologically saturated contacts with a large number of people; workers of the tax sphere act in numerous role situations with the negative moral and psychological contents. Avoidance of the conflicts in professional activity isn't enough only professional knowledge, also communicative competence and culture, knowledge of rules of preparation and the course of various communicative processes are necessary [21, p.151].

Summing up the result of everything told above we want to quote the famous German philosopher N. Luman who in the book "Reality of Mass Media" shortly and strongly told about value of mass media in the modern world: "That we know about our society and even about the world in which we live, we know thanks to mass media" [22, p.8].

Not simply informs media on events and provides a basis for discussions, they not simply amuse and distract from daily routine.

Mass media form history and today in the sense that they give knowledge that occurred in world around, and about that, that occurred with is good or bad [23, p.36].

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