Functions of public control in reforming the tax system and improving the activities of the State Tax Service of Ukraine

The purpose of the article is to define the functions of public control in reforming the tax system and improving the activities of the State Tax Service of Ukraine. The article determines that under the legal regime of martial law, the importance of public control increases as a means of preserving high democratic standards of functioning of public authorities and preventing the penetration of totalitarianism into the Ukrainian legal reality. An important role in achieving this goal is played by the functions of public control, which should be understood as the main areas of its implementation, through which the goals and objectives of control activities are achieved. An analysis of the current state of development of public control in the tax area and its legal regulation has allowed us to identify the following functions of this control. The informational function allows civil society, taxpayers, and interested international entities to promptly receive information on the state of the tax system, promising areas of its reform, and problems existing in the activities of the tax service. The consolidation function of the public control ensures the coordination and harmonization of the interests of the state and taxpayers to jointly solve a global problem - an effective rebuff of the aggressor state. The preventive function of public control includes reducing the level of corruption and other risks that accompany the activities of tax services in the conditions of insufficient transparency of their activities. The function of improving legal support by means of public control allows timely identification of conflicts and contradictions of existing legal acts and development of proposals for amendments and additions to them. The function of raising the legal culture of participants in tax relations allows for the use of cooperation between the tax service and civil society to develop and consolidate standards of integrity for both tax officers and taxpayers. The function of taking into account social needs in the course of public control serves as a means of preserving the social purpose of the tax system and ensures its organic connection with ensuring the exercise of rights, freedoms and interests of individuals and legal entities.