Keyword: «federal tax service»
ART 231046
Professionals in different spheres need to improve their skills, and employees of the Federal Tax Service of the Russian Federation are no exception. Professional development of tax service specialists is necessary for several reasons: changes in tax legislation, computerization of taxation processes, improvement of the quality of services and the procedure for consulting taxpayers, the overall level of service culture. The result of systematic professional development of tax professionals and improvement of skills is the improvement of the overall quality of service to taxpayers and the efficiency of tax administration, intensification of the work against tax violations. The purpose of the study is to identify the specific features of the system of additional professional education for specialists of the Federal Tax Service and opportunities for its improvement, taking into account the needs of the taxation institution. Within the framework of these tasks, the legal aspects of this educational form were analyzed and the structure of additional education was revealed. In addition, the motivation stimuli of employees for taking refresher courses were defined and weak sides of additional education system in Russia were revealed. The trends of studying this issue through a systemic approach are determined; it is noted that additional education is an opportunity not only to improve qualifications in the field of professional competences, but also to deepen general cultural and interdisciplinary knowledge. In this connection, the issue of employees’ motivation to constantly improve their qualification not only within the framework of normative regulations is relevant. Theoretical significance of the research consists in the worked out improved map of motivational development programs for tax professionals which includes the structure of three program components and can be used in the preparation of training programs within the framework of advanced education system. The authors have proposed an index model reflecting the results of the professional development of Federal Tax Service specialists in the Russian Federation. The practical significance of the study lies in the option of using the model to form a digital portfolio of a tax specialist and maps of the effectiveness of professional activity.