CONCEPTUAL BASIS FOR INTRODUCING AN EVALUATION SYSTEM IN THE ACTIVITIES OF TAX AND CUSTOMS AUTHORITIES IN ACCORDANCE WITH KEY PERFORMANCE INDICATORS

Abstract

The article states that the task of fiscal authorities is to find and maintain the right balance between the proper performance of their functions and the creation of favourable conditions for the activities of taxpayer enterprises. This is directly related to the effectiveness and efficiency of fiscal authorities. Strengthening the institutional capacity of tax and customs services is impossible without evaluating their activities, which undoubtedly contributes to the development of a quality management system, ensuring effective strategic management. Therefore, fiscal authorities need to use reliable methods for such assessment, such as a key performance indicator (KPI) system, which can help to objectively determine the progress of the State Tax Service of Ukraine and the State Customs Service of Ukraine in achieving their goals and support quality work in changing conditions. It has been noted that the absence or imperfection of the assessment system somewhat complicates the achievement of strategic goals, reduces the flexibility of fiscal authorities in adapting to dynamic changes in the national and global economy, and also leads to insufficient accountability, manageability and transparency of these authorities' activities. The main stages of introducing KPIs into the activities of tax and customs authorities are presented. The peculiarities of introducing KPIs at the strategic, operational and individual levels of fiscal authorities are considered. Communication mechanisms in the process of introducing the KPI system of fiscal authorities are described. Analysis of the research results showed that: KPI is a necessary element of management in fiscal authorities, as it acts as a mechanism of communication between these authorities and society; there is no universal KPI system for evaluating the performance of fiscal authorities, but international experience in evaluating the effectiveness of fiscal authorities can serve as a good example for developing a national KPI system; the introduction of a KPI system is a multi-stage process, so its managerial and economic effects cannot be fully realised in the short term.