SOCIO-ECONOMIC CONSCIOUSNESS IS A KEY DRIVER OF THE TAX SERVICE OF UKRAINE
Authors: Rіabinina Natalia 
Published: June 2021

At the intersection of the past and the future there is a point of present, which, due to external and internal socio-economic requirements, activates the subject himself. In the interrelational phenomena of economic consciousness, which bears its personal direction and in manifestations of external economic activity of the subject, acting as a regulator, relying on empirical studies of a dialectic nature, one of the main studies of our time is economic behavior. All factors are unifying, coordination or contradictions of economic consciousness and behavior still act as a dynamic factor for development and progress, which is a key vector of human-tax relations. Without an individual vision of the universe, the present, personality problems cannot be covered and seen by all sides of economic and social society, based on trust and reliability. The level of trust and reliability characterizes the quality of economic and social consciousness of citizens, business, representatives of enterprises, which manifests itself and increases in the development of the interrelationships of civil society and carries results for the tax service. Formulation of the goals and objectives of the article (setting a task). A large amount of research on social consciousness, a wide and varied direction of studying the direction and connection with other disciplines helps to more closely reveal the problems of society and the individual. The purpose of the study is to separate and determine the individuality of a person in the process of economic and social consciousness, attitude and manifestations of personality and group behavior at all levels of this concept, analysis, specificity and structural content exactly inherent in the tax component. Methodology. During the study, to study and achieve the goal, the analysis of theoretical aspects and generalizations of scientific sources, dialectical cognition of formation and manifestations of social consciousness of a person when paying taxes, found a kind of economic concept, methods of induction and deduction, abstraction of theoretical provisions and dialectic cognition were carried out. Results. The article raises the issue of the importance of social consciousness of the country's tax service for further socio-economic growth and improvement of people's lives, on the basis of intergroup and interpersonal interactions and relationships at a high micro level, on the foundation of trust and cooperation between society and government, unified work and development of state, economic, civic platforms. It is with a person that the mechanism of development, accumulation and effective use begins, so it is the social consciousness of the individual that carries the basis for the further development of the state. The analysis of elements and component of socio-economic consciousness in the individuality of a person in the economic system is carried out and the main components, such as trust and reliability, are determined. The analysis of economic behavior of the individual when making a rational decision in the world of economic changes of the tax service is carried out. The practical component of the main provisions of the concept and levels of social consciousness, and its role in the general concept of the economic component can further develop and be used in the process of developing the analysis and development of the individual with individual behavior and personal decision-making for the fiscal service when paying taxes. Value/originality. The theory of socio-economic consciousness itself is not new, but the direction of study and application of individual characteristics of taxpayers is new and little researched, so it gives a new impetus to interest and further development of the detection of theoretical aspects, generalization to definition and essence, outlining the main directions of development and formation for the future.