Modern practice of evaluating the efficiency of the activities of tax auditors

Global trends in improving the quality of services provided by public institutions in the field of public administration are aimed at assessing the results of their activities. Systematic monitoring of the activities of state institutions, including tax authorities, can improve the effectiveness of their activities, which will positively affect the economic development of the country. The article deepens the theoretical foundations for assessing the effectiveness of tax authorities. In particular, attention is focused on modern practice of assessing the activities of tax auditors in Ukraine, because the quality of tax administration and filling the country's budget depends on the effectiveness of the activities of the latter. Since a special methodology, no matter what the legal basis for controlling the completeness and quality of the audit by tax officials has been developed, has yet to be worked out, this confirms the relevance of further research on this issue. The issue of assessing the effectiveness of the tax authorities in Ukraine is also being updated in connection with the reform of the tax service. It is proved that one of the management tools for solving the problem is the use of a system of key performance indicators (KРI), which allows you to cover all levels of the institution. The CWI system is actively used by successful companies in advanced economies. It is determined that in world practice the effectiveness of tax services is measured at three main levels: strategic, operational and individual. It was established that in order to implement a system for assessing the quality and completeness of an audit, it is necessary to take into account such criteria as workloads, effectiveness, efficiency and profitability. The application of this approach allows you to make a comprehensive and detailed assessment of the completeness and quality of tax audits at various levels

tax service; control; audit; regulatory authorities; work efficiency; evaluation criteria