Herasymenko N. Mechanisms of managing the processes of exchange of tax information in a globalizing environment

The advisability of applying a broad approach to the definition of the essence of tax information is substantiated in accordance with which tax information is understood to mean facts, reports or records in any form that can be used to establish tax liabilities of taxpayers. The dissertation thesis explains the essence of the exchange of tax information, consisting in the state’s compliance with international obligations by providing administrative assistance and which is based on the principle of mutuality; covers a set of management actions aimed at obtaining, processing and providing tax information from one entity (competent tax authority) to another. The structural-element decomposition of the concept of “exchange of tax information” was conducted, in particular the objects (types of tax information), subjects (tax authorities sanctioned to make inquiries, transfer and receive tax information), processes (internal and external interactions between the subjects of exchange) and forms of information exchange (on request, automatic and spontaneous) (on request, automatic and spontaneous) (on request, automatic and spontaneous) were selected. The structural composition of the mechanisms for managing the processes of tax information exchange according to the criteria of scale of influence (global, national, regional), methods of influencing the processes of exchange of tax information (political, economic, social, organizational, legal) is disclosed. Theoretical and methodical approaches to the construction of the system of basic and complex assessment of the quality of work of the structural unit for the exchange of tax information are developed. The assessment system should include the following components: quality standards (quantitative and qualitative characteristics of the work, formed in accordance with the basic regulations of Ukraine and international standards), quality criteria (significant distinguishing features that serve as a basis for quality assessment procedures), quality indicators (quantitative or qualitative data that determine the degree of conformity of work with selected quality criteria), assessment methods (collection and analysis of statistical and management information, review and analysis of documents, questioning of employees).