In the scientific article the separate organizational and legal aspects of information and analytical activity of the bodies of the State fiscal service of Ukraine are examined, normative preconditions of such activity in tax and customs bodies are determined.
On the basis of the modern understanding of the legal support of informatization, the definition of the category “legal support for the collection, analysis and use of information in the bodies of the State fiscal service of Ukraine” was given as the activity of the relevant state bodies regarding the formation of a set of legal norms of the rules of conduct, the rights and duties of the fiscal services units in collecting, Analysis and use of information in the process of service activity.
It was pointed out that the transfer, reception, processing, and analysis of information and obtaining new knowledge based on them on each category of employees of the fiscal service and depending on the specifics of information needs, three categories of employees in the bodies of the state fiscal service were allocated: responsible for strategic decisions; Responsible for making tactical decisions; Responsible for making operational decisions. According to this classification, the information used in the fiscal service is divided into strategic planning information; Control information; Operational information.
The forms of interaction in the bodies of the State fiscal service of Ukraine are analyzed, which are divided into four conditional blocks: information exchange; Joint development of managerial decisions; Realization of the developed administrative decisions (at certain time periods and occurrence of corresponding situations); Conducting other various agreed measures that were not foreseen by written management decisions.
It is determined that standardization and unification of forms of documents, uniform normative reference information and uniform rules of information processing are the basis for formation of information space of the State fiscal service of Ukraine.
It is concluded that the organizational and legal aspects of the collection, analysis and use of information in the bodies of the State fiscal service of Ukraine is a permanent research activity covering a wide range of organizational measures and methodical methods for studying and evaluating information on the state of compliance with tax and customs legislation, the results of practical The activities of the fiscal authorities of Ukraine in carrying out the tasks assigned to them, as well as the conditions in which these tasks are carried out.