IMPROVEMENT OF THE PROCEDURE FOR PROVIDING ADMINISTRATIVE SERVICES TO TAXPAYERS IN THE CONTEXT OF PUBLIC ADMINISTRATION REFORM
Authors: Bilous Viktor , Ternushchak Mykhailo , Starodub Dmytro 
Published: December 2018

The article studies the procedure of providing administrative services to taxpayers in fiscal service authorities of Ukraine through the prism of public administration reform. Problems of development of IT systems, development and introduction of new IT mechanisms in management systems in part of providing e-services, and the introduction of virtual offices of e-services are analysed. Practices of improving the domestic system of providing administrative services on the example of the activity of taxpayer service centres are considered, statistical indicators of the existing centres of the provision of administrative services are given. Provisions of the Law “On Administrative Services” on the issue of mechanisms and ways of providing administrative services are analysed that allowed distinguishing typical stages and phases of administrative services’ provision. It is determined that the procedure of implementation of proceedings on the provision of administrative services in Ukraine is statutory-regulated order (is regulated by industry-specific regulatory documents (flow charts)) of consistent implementation of procedural actions (stages) by officials (administrators (consultants, moderators)) of Administrative Service Centres (ASC) for the counselling of the subjects of appeal, registration of the application, referral of application to whom it may concern (to structural units) for processing and imposing a resolution at each stage, and making a final decision on satisfaction or denial in relation to the issuance of an individual certificate of permit, verificatory, registration, licensing, attestation types. The practical importance of research is to clarify the general procedure for the provision of administrative services by taxpayer service centres of the fiscal services of Ukraine in terms of mechanisms, methods of providing administrative services, typical stages and phases of the provision of administrative services, which is extremely relevant in the phased introduction of the latest IT mechanisms of providing e-services. At present, the process of providing administrative services by public administration authorities of Ukraine is in a state of transformation and is being brought to the standards of the EU. In this sense, there is the theoretical and legal conditionality of applying to the practice of providing administrative services by fiscal authorities, such as those of the first in Ukraine that initiated the activity of administrative service centres (ASCs) and started to provide e-services. Therefore, the analysis of the provision of administrative services to taxpayers as a part of the development of a general administrative procedure is important for further scientific substantiation of improving the scope of the provision of administrative services in other bodies of the public administration of Ukraine in the context of public administration reform. Methodology. The methodology of scientific research consists of a set of methods of scientific knowledge, in particular: system-structural, functional, modelling, and generalization, which made it possible to investigate the abovementioned problems in the area of improving the procedure for providing administrative services to taxpayers.