PROFESSIOGRAPHIC STUDY OF THE ACTIVITIES OF THE EMPLOYEE OF THE TAX SERVICE OF UKRAINE

Abstract

The article analyzes approaches to professiographic research of workers of different professions. It is noted that the existing trends in the scientific substantiation of vocational education in the relevant professions are also due to the emergence of new professions and specialties, previously unknown in the labor market, but emerging due to economic development and scientific and technological progress. The authors note that the profession of an employee of the state tax service, with the corresponding professional tasks, arose in Ukraine at the dawn of independence. In addition, the functions of tax officials were constantly in the process of regulatory changes and transformations. Some stability in this matter is observed after the adoption of the Tax Code of Ukraine, which came into force on January 1, 2011. The authors set themselves the goal of analyzing and researching aspects of the professional activities of employees of the State Tax Service of Ukraine and identifying the conditions and features of employment by profession as a tax worker using professional approaches and methods. Domestic and foreign studies of the conditions in which taxpayers have to work draw attention to the problem of tax evasion and the psychological mechanisms of this phenomenon. The most important factors in a person's attitude to paying taxes, according to researchers, are: demographic variables (age, gender, income, social class, economic status, education, political preferences, etc.); attitude towards the goal (attitude towards fiscal authorities, government, tax inspectors); personal qualities (risk aversion, dogmatism). The study of the psychological characteristics of the professional activities of officials of the tax authorities was carried out on the basis of the questionnaire proposed by the authors, which includes a list of the main conditions and characteristics of activities that can directly affect the professional activities of employees in this professional field. The data obtained as a result of the study allow us to approach the formulation of a detailed list of conditions and features of the labor activity of the profession of an employee of the tax service of Ukraine. The presence of highlighted highly significant factors of professional activity can be assessed as the requirements that the profession imposes on an employee or candidate for a position. In further research, the data obtained can be used to build a professiogram and a psychogram of the profession.