THE QUALITY AND EFFECTIVENESS OF ADMINISTRATIVE AND LEGAL SUPPORT FOR THE ACTIVITIES OF EXECUTIVE AUTHORITIES IN THE FIELD OF COMBATING TAX OFFENSES

Authors

  • D. О. Bezzubov V. M. Koretsky Institute of State and Law of the National Academy of Sciences of Ukraine
  • M. V. Koval Central Research Institute of the Armed Forces of Ukraine

DOI:

https://doi.org/10.32782/klj/2024.3.16

Keywords:

administrative law, quality, efficiency, prudence, tax offenses.

Abstract

Abstract. The managerial aspects of ensuring the quality and efficiency of the activities of state authorities are studied from the standpoint of classical administrative law, the systems of combating tax offenses are analyzed as a factor that forms the basis for the development of the science of administrative law, and the elements of the influence of such activities on the state of the regime of legality and law and order are determined. Attention is focused on such aspects of quality and efficiency as the protection of law and order and ensuring the economic security of the state, which form the sectoral features of the implementation of the norms of administrative law. The lack of an applied base of research in the category of quality and efficiency in the activities of executive authorities, poorly developed theory and practice of implementing the achievements of science in the practical legal field, legal nihilism in legislative work and a decrease in the number and qualifications of managerial staff of executive authorities increase the degree of threats and risks to the development of the state in as a whole The formation of a separate direction of research on quantitative and qualitative indicators of the activity of executive authorities and the implementation of the results of scientific acquisitions in practical legal life is the basis for the adequate development of society and the state, especially in the languages of external aggression. The quality and effectiveness of the administrative and legal support of the activities of the executive authorities in the field of combating tax offenses depend on several key factors. First, the presence of a stable and clear legal framework that regulates tax relations plays an important role in ensuring the legal order. Secondly, the personnel potential, including the professional training of employees, significantly affects the quality of control. Also important are technological tools that allow automated monitoring and data analysis, as well as interdepartmental interaction, which provides a comprehensive approach to solving the problems of tax offenses. In addition, the funding and resources allocated to the fight against crimes, as well as the active participation of the community in monitoring the activities of authorities, contribute to increased transparency and accountability. A favorable psychological climate in organizations is also an important aspect affecting work efficiency. Thus, the integration of these factors can significantly improve the quality of administrative and legal support in this area.

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Published

2024-12-09

How to Cite

Беззубов, Д. О., & Коваль, М. В. (2024). THE QUALITY AND EFFECTIVENESS OF ADMINISTRATIVE AND LEGAL SUPPORT FOR THE ACTIVITIES OF EXECUTIVE AUTHORITIES IN THE FIELD OF COMBATING TAX OFFENSES. Kyiv Law Journal, (3), 111-116. https://doi.org/10.32782/klj/2024.3.16

Issue

Section

АДМІНІСТРАТИВНЕ ПРАВО І ПРОЦЕС, ФІНАНСОВЕ ПРАВО, ІНФОРМАЦІЙНЕ ПРАВО