Actions of the process of taking taxpayers

Quality training of tax officers - part of personnel policy. Culture and ethics of communication with employees taxpayers. The moral demands of society to tax police employees. Actions of a conversation with the taxpayer in cases of insults, threats.

Рубрика Менеджмент и трудовые отношения
Вид курсовая работа
Язык английский
Дата добавления 04.10.2012
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Content

Entry

Section I. Quality training of tax officers - part of personnel policy

Section II. Culture and ethics of communication with employees taxpayers

2.1 Professional Ethics. The moral demands of society to tax police employees

2.2 Professional tact and etiquette

2.3 Ethics of business communication

Section III. Actions of a conversation with the taxpayer

3.1 Actions of prior to meeting with the taxpayer

3.2 Actions of a conversation with the taxpayer in cases of insults, threats, offers of bribes

Conclusions

References

INTRODUCTION

Reforming the tax service requires a clear understanding of the philosophy of taxation and the role of the taxpayer in the tax relationship. After tax - category not only economic, it is a specific form of legal relationships that are built on certain state and society norms of behavior.

Standards of conduct are strictly adhered workers Revenue Service should promote its predictability, impartiality and transparency. Following them is a testament to the professional level tax.

It would seem that if the standards of conduct is a set of logical and common rules for a long time are in society, then they are not subject to discussion.

Yet to discuss moral principles in the conduct of normal tax authorities is urgently needed, because currently in the process of reforming the tax authorities do not all have the same perception of the merits of these specific concepts.

Citizens need to know what to expect and to demand action from tax. So first of all, the institution itself must identify its position and decide to whom and how it is responsible.

Workers Tax Service should faithfully serve the people of Ukraine, with honor and dignity taxman, create a positive image of their activities. This is a basic life and moral values that are inherent and guiding behavior, daily activities tax. This is given is not always easy. But it is important in the future for greater clarity, accuracy and transparency of tax, increased public faith in the reliability, efficiency and integrity of the State Tax Service of Ukraine. State Tax Service oversees compliance with tax law, following legal principles. Providing tax services and respect for citizens is an integral part of the tax service. Public purpose Revenue Service is to provide a uniform state tax policies effectively carry out its tasks and functions through the faithful implementation of tax imposed on them of power.

Thus, in determining the position of tax authorities is that it works in the public domain and is the state agency designated to follow and monitor the implementation of the law.

State organization always works for society. Society as a whole and each citizen individually expect its operations to provide quality services. In this state organizations should be characterized by high level of responsibility, as citizens are limited in the choice of another public organization in case they are not satisfied with their services. Thus, citizens are given according to authorities.

State organization that is designed to follow and monitor the implementation of the law carries a special responsibility. Its first functional duty is to familiarize citizens with their rights and responsibilities. It is particularly important that the organization itself provides a range of services to citizens. This condition can prevent a situation where the state organization feels omnipotent and citizen - powerless. In this case, the state organization is important to recognize that citizens have duties as well as rights. And these rights under any circumstances be violated.

Definite state organization is an activity based on legal principles. If the State agency whose appointment to monitor the implementation of the law itself does not adhere to them, this gives it the essence of democracy. Thus, taxpayers expect, consciously or unconsciously, that the actions of the tax authorities comply with the law, have legal certainty and are responsible for equality before the law, otherwise - taxpayers to fulfill their tax obligations.

Respect for the taxman to taxpayers due to one of the basic principles of public service - priority rights of man and citizen.

Improve taxpayer service, create a comfortable environment for them to comply with tax obligations - one of the main tasks of reforming the tax service.

Workers Tax Service are treated with due respect for the rights, obligations and legal interests of citizens should not show willfulness or indifference to their lawful action or requirements prevent manifestations of bureaucracy, and localism, intemperance in the statements.

All taxpayers - individuals and businesses expect from the tax service's respect for and providing quality services.

In turn, they provide tax service sensitive information: personal information about themselves and others. Therefore, they must be sure that the tax office maintains confidentiality of this information.

Sometimes, too, there are situations when taxpayers are dishonest. Internal Revenue Service is trying at the first instance to prevent such situations by applying preventive measures. For example, by providing information, proper attention to the tax administration, which resulted in taxpayers time to get clear decision on appeal and request, and by explaining the laws. If all this does not give positive results, the tax office applies strict measures through adjustments to administrative liability, frequent and more intensive controls and ultimately criminal prosecution.

Employee Tax Service is responsible for compliance with tax law. Taxpayers legislative and executive authorities, to whom a tax is liable, can this trust tax service and require it such liability. Every action of tax services should be based on the basis of powers, legal certainty and equality before the law. This responsibility requires public accountability.

For each employee is determined by the circle of responsibility. Each employee is ready to take on professional responsibilities and to report to management and colleagues. Responsibility leads to continuous improvement of their professional knowledge of the tax service and organization while giving you all the options.

Responsibility Tax as an organization designed to monitor compliance with the law imposes on its workers demanding.

The taxpayer must be sure that it has the similar circumstances would react like any other taxpayer. The taxpayer must be convinced that, for example, place of residence and official who will consider his case in no way affect his statements, and that he does not unnecessarily questions and controls, but also remember that fraud is always punished .

Responsibility for compliance with tax law encourages openness. Openness - is the ability to recognize their mistakes and correct them accordingly, adopt and publish clear and informed decisions.

Responsibility requires professional growth of each employee's tax service for educational and professional programs and through self-education and enhance their intellectual and cultural level.

State Tax Service should provide the highest level of ethical standards in serving taxpayers and the relationship between the tax service.

Each employee tax authorities must act correctly, no matter with whom he communicates. Each of his action must be based on respect for the taxpayer and the confidence that the taxpayer operates fairly, openly (unless proven otherwise). In this sense, the term "ethics" requires a relationship aimed at providing services. So important here is the openness, trust, fairness and legal certainty, and the availability, efficiency and transparency.

High ethical standards as a norm of behavior is a constant challenge tax service.

Important for the tax is the respect and trust of the taxpayers, as citizens trust their own interests. In our legal system, it must always be the primary position.

Ethics also involves informing taxpayers about their rights and responsibilities, conduct tax authorities that they should expect from its employees. It is important that taxpayers understand why the tax office takes certain decisions and puts some demands on them or holds control. Tax should always defer consideration or send taxpayer to other employees. Communication between tax authorities and taxpayers should take place favorable to taxpayers while.

Relationships between staff Revenue Service must also be based on respect for adhering to high ethical standards. Ethical is, for example, timely consideration of internal requests for information or assistance, respect the opinions and activities of other employees and, where appropriate, take into account. This should be a mutual respect between the organization and employees, between departments.

Due to certain standards of behavior maintained smooth functioning of the organization and the high performance of its employees, because it reduces the number of conflicts and misunderstandings. Thus, standards of conduct and moral function performed by regulating the behavior of employees in difficult situations and habituating them to comply with the accepted model of behavior.

Section I. Quality training of tax officers - part of personnel policy

tax officer police threat

At the present stage of development of the state preparation, retraining and under service training of personnel is of great importance. This is a problem for most European countries, and especially for Ukraine, which is in the process of radical economic, legal, political and social change.

The success of these changes in the future of our country and implementation of state policy was assigned to the newly created Tax Service of Ukraine.

Start building the structure of the tax service of Ukraine put Decree of President of Ukraine Leonid Kuchma "On the Establishment of the State Tax Administration of Ukraine and the place local state tax administrations" on August 22, 1996. The final structure of the tax service has determined Decree of the President of Ukraine "issue of state tax administrations" from Oct. 30, 1996.

On the basis of these decrees February 5, 1998 the Verkhovna Rada of Ukraine adopted the respective no amendments to the Law of Ukraine "On the State Tax Service of Ukraine", on which today built work of the State Tax Administration of Ukraine is extremely. In order to strengthen the activities of the Tax State Tax Administration of Ukraine were transferred to special units of the Interior Ministry against his criminal tax evasion, which became the prototype of the current text of the tax police.

The adoption of these measures, greatly improving the efficiency of the fight against crimes we and other offenses in the field of taxation.

Last year alone, the tax police uncovered 9.7 thousand crimes in taxation, including more than 5 thousand tax evasion, including nearly 80 from weave of evasion in a large scale.

Discovered 23.5 thousand taxpayers who evaded the investigation, trial and on appeal to the tax authorities reports on financial and economic activities.

Exposed over 5.2 thousand fictitious companies and 244 "conversion" centers. In court filed 8.9 thousand claims to cancel the state registration of enterprises prises or invalidation of their constituent documents, of which more than 5,0 thousand already granted.

Total current year tax police secured revenue and state funds amounting to over 4.3 billion.

As practice confirms the results of the operational activities are directly dependent on the professional training of each employee tax police, from the constant improvement of their professional skills and expertise.

Therefore, one of the main directions of the personnel departments of the tax police is to create a functioning system of vocational training, continuous improvement and quality improvement training.

The main purpose of training employees tax police units - a qualitative increase competence officers in matters of operational performance and investigate crimes in the area of taxation, creating favorable conditions for the adaptation of young employees tax police.

The urgent problem of quality training of tax officers as determined by high crime situation in the field of taxation. Today, the units of the tax police have to work in extreme conditions. Further strengthening of social tension in the country, the decline of discipline, morality led to the complication of situation, the number of economic crimes, including taxation, becomes more veiled. Enlarge them are cases of illegal actions against the police state tax service.

Certainly the success of the tasks of the tax police units depends on the level of training of our employees.

Current employee must possess a high level of knowledge and skills before solve crimes in the area of taxation, sufficient intellectual capable, physical and psychological preparation. Especially need to focus on knowledge and strict implementation of the rights and freedoms of man and citizen in various housing - situations. In achieving this goal directed all the existing system of training STS of Ukraine, where the lead is established in May 1997 at the Ukrainian financial and economic institute faculty training, retraining and advanced training of tax officers.

Over the past five years with virtually zero created logistical and training methods base faculty. The department became the first institution in the structure of the Academy of State Tax Service of Ukraine on training, retraining and advanced training of tax police units. During this period, the faculty had their basic training 2,150 employees and improve skills 1150 tax militiamen different levels.

Tax Police, established in the STS of Ukraine as a special unit to combat tax offenses in modern society should be a strong law enforcement agency. However, the concept of "strong" should not mean "cruelty" and be independent, demanding of himself, professionally prepared, organized unit that is firmly opposed to the laws.

Therefore, training employees tax police units shall not be made lightly. This is especially true training officers of the tax police units.

In this area conducted some work. Since 2000, together with HUPM STA of Ukraine started holding training courses chiefs of territorial divisions offices of the tax police. One of the main sections of the curriculum provided by the foundations of the tax police. By this time the leaders have never been such preparations. In our opinion, this current rate, his purpose primarily is to produce not only a qualified tax policeman, but also training leader and manager.

Technology and quality management personnel, management in conflict and crisis situations, strategic management, as well as statistics, finance, planning and control, information technology, operational-search activity - is a list of basic training courses leading cadres.

Also on staff training courses, in our opinion, it is necessary to see the psychological preparation that would allow tax officers teach how to interact and communicate with the public and media. Part of the Navier - educational programs should be to prevent crime in the area of taxation, tax police work in the community should be taught as a management philosophy.

The volume and complexity of the tax increase and the police are in the dynamics, so the content and purpose of training must constantly change to meet the new circumstances and preferences. Training should always meet the needs of the time and have repetitive courses.

Education is a unique tool for the professional skills of tax police at every stage of social development, training militia Owner-taxman new formation, so preparing managers of subbing tax police should be given considerable attention.

When planning a training course for the year 2003 was taken into account sectorial activities of divisions tax police. Today investigative operations involved all operative, regardless of what industry they serve. Therefore, in 2003 we proposed a differential approach in preparing thematic plans to organize training courses employees engaged operative monitoring offices of large taxpayers of unprofitable enterprises struggle with fictitious companies and illegal reimbursement of value added tax, operational measures to reduce tax debt.

We offered a program for postgraduate courses rate credited to the personnel reserve for promotion to the post of head of the regional body of the tax police.

The current system of vocational training tax militia, which consists of organizational types of training, if it is able to provide continuity, requires high-quality viewing today for training, particularly in the service and combat training.

Work taxman provides primarily communicate with specific tax Wash actors, representatives of commercial structures (directors, accountants, economists, lawyers), that is usually experienced, intellectually developed individuals, many of which are women.

However, case plans as a training course, so performance and combat training tory in the field do not involve the study of such basic subjects as ethics and aesthetes, political science, psychology special training.

Gaining knowledge in these subjects is extremely important policeman-taxman in everyday it their work.

Among the issues of reforming the tax system in Ukraine today is one of the key issue of establishing partnerships between the state and taxpayers.

I.e., a tax culture that reflects the level of development of society, in terms of the existing rules of the tax system, the depth of tax knowledge population, a development company, as well as in the minds of the need to comply with tax obligations.

Increasing tax culture and strengthen fiscal discipline associated not only with contingent taxpayers and legal framework, it largely depends on the professional competence and culture of the tax police.

In the great and hard work carried out by the tax police cannot such but solve its task without proper professional culture and morality ARRANGEMENTS workers themselves. Lack of communication skills, isolation, inability to communicate with the people, to establish trusting relationships - all this is a serious obstacle in the work of police officers, tax inspectors.

Level of modern communication culture of entrepreneurs does not satisfy a significant part of it.

That is why there is an urgent need to identify the main requirements to conduct co beatniks tax police, regulate social relationships that are in the process of governance and implementations requirements under current tax legislation.

By this time not as an independent discipline and special psychological training. Some parts of it are studied when considering personal safety of employees of taxing police, their actions in extreme situations. Therefore, one of the main forms of psychological training to become psycho, role playing, tests, special psychological Exercise - you like.

In our opinion, the time has come when the tax police departments and DPS Ukraine nieces course but entered the post psychologists, such units are created and successfully work in the system of Ukraine for 1998

The creation of these units is scientifically reasonable and necessary professional decision.

In units of staff psychologists primarily tasked with forming police-tax psychological assistance to employees who have experienced stress during performances duty.

By systematically testing personnel, behavior analysis staff psychologists must determine the so-called "risk category" (individuals prone to violations of law, office discipline), which plays a positive role in the timely prejudice possible offenses.

Psychological preparation is an integral part of the educational process and should therefore be introduced for mandatory study the system performance and combat training of the units of the tax police.

In the questionnaire, while taking the service of the tax police person shows, usually on foreign language from the dictionary. However, knowledge of a foreign language is extremely important policemen, tax collectors, whose work involves the use of computer Noah, photocopying, modern means of communication. This knowledge is also necessary for the operational maintenance of financial sectors, foreign active ability and circulation of currency.

Neglect and formalisms in organizing and conducting professional training tax police units today are not allowed.

In real life, low professionalism of personnel becomes inevitable factor reducing the effectiveness of their service, performing duties of personnel departments of the tax police.

Section II. Culture and ethics of communication with employees taxpayers

2.1 Professional Ethics. The moral demands of society to employees tax police

Contents of morality, moral norms determined by the historical conditions of life and outlook of human life needs, interests and status in society. The word "morality" of Latin origin and means the norm of human behavior in relation to itself, a society for the greater good of man and mankind.

Professional ethics - a system of moral, ethical and legal standards that govern actions and behavior of people in professional activities. Formation of professional ethics is through levels of different types of culture, which has a tax: informational, economic, and state (constitutional), acting, physical, military culture. Ability to use the power of - the principle inherent in most tax collectors because they are endowed with considerable powers. Implementing it in practice is based on the possession taxman high moral character. Morality is especially important in human life because human dignity as a valued member of society, especially for its moral qualities.

The general positive moral qualities that should have a DPS officer include: honesty, courtesy, tact, kindness, cleanliness, manners, patience, humanity, to the special positive moral qualities - erudition, competence, integrity, kindness, restraint, determination, courage , attentiveness, responsiveness, self-critical and more.

Professional ethics is regulated. Features of this regulation dictate the rules - certain behavior, functional responsibilities, implementing law. Therefore, professional ethics is not something permanent, fixed. It is dynamic variant, taking into account social conditions, trends of society or a profession. Professional ethics is modified due to the filling of the social culture of new content, the revival of human values, the adoption of new legislation, work experience and so on.

Actions and decisions affecting the tax rights and interests of citizens, so they must comply with the principles and norms of morality, public authority of the government and its representatives. Execution of public duty requires authorities developed a sense of responsibility for their decisions, actions. The process of tax collection is not always voluntary, so DPS officers perform communication, organizational, educational, and other functions, the implementation of which requires the highest tension psyche occasions in communication with the taxpayer. Their actions and decisions must comply with the law.

Business tax is in social and interpersonal conflicts. People entrusted with solving social and interpersonal conflicts, moral responsibility for their actions and decisions. Moral issues always accompany tax. Especially it is necessary to emphasize the significance of moral culture in a crisis of modern society, when the growing need for the involvement of the tax system the most educated in moral terms, certainly reliable and stable spirit workers. This is because in reform of the Ukrainian society its hopes rely on the tax authorities, the dedicated professionals who know how to give self-interest for the common good. Tax collector shall not engage in issues that may affect or be associated with its financial interests of his wife, children and relatives.

Communicating with friends and acquaintances, a tax must not disclose official information, demonstrate your own knowledge, to take responsibility to address issues that are not within the range of his official duties.

Another important area - privacy taxman, including his family relationships, personal interest, leisure. Sensitivity, tact, hospitality - these and other similar features to determine behaviors taxman in their outside time at home .. DPS employees prohibited from engaging in other work profession, especially if it is in conflict with official duties.

The process of creating the tax authorities require increased attention to strengthening the consciousness of tax services features that contribute to raising the level of moral content of professional activity. Employee Tax Service will not be able to achieve a high level of professionalism without skillful organization's work, a long stay in the service, finding efficient ways to compensate for the time restoring physical energy, removing emotional stress, etc.. This should help properly organized recreation and leisure, wise use of leisure time. These factors also create real opportunities for identity formation, easy rallying the team. In a team composed spontaneously positive relationship based on common interests, hobbies, likes, the process of knowledge employees with new, often unexpected quarters.

Not all moral claims that we face are universal, but each of them, unless it really is a moral can be generalized or way that will be justified relative to a certain class actions, no matter who was their sub 'fledged. In other words, if before the individual in a particular situation, put forward certain requirements, this requirement is actually moral only if it can be drawn, and to any other person who would get into a similar situation.

Moral needs are constantly changing, updated depending on the development of society. They do not know the limits of time, with the emergence of new goals, opportunities and motives are complicated.

Outward manifestation of morality is that of behavior. It is characterized by way of expressing moral and ethical consciousness in the external manifestations. Because morality is based on the following principles: traditions, customs, language, history, people, public opinion, comparing private and public interests that determine the voluntary choice of behavior regulated conscience. For a deeper understanding of morality is important to know the moral principles and moral categories. The principles of morality are designed to cover the relationship between society and the individual. By moral principles are all the requirements of society to a person who willingly oblige uncover life of moral principles, moral standards and requirements determined by the historical conditions of life and outlook, vital needs and interests of a person in society.

2.2 Professional tact and etiquette

Person taxman, his humanity, high moral and ethical qualities have become a model, based on the formation of morally educated, responsible public servant, to lay the foundations of modern society dimension. Authority tax department largely depends on professional skills, knowledge of professional etiquette and the ability to exercise tact to the taxpayer.

Office Etiquette is a system of legally enforceable, historically and naturally established rules of behavior and communication in different areas of service and outside activities that meet the requirements of society and moral principles Ukrainian morality. Its specificity is that the rules are not only moral value, but legal consolidation because they are classified as mandatory instructions that are regulated by the statutes, orders, rules, regulations and so on.

Knowledge of official etiquette - one of the important indicators of professionalism.

Office etiquette has internal and external aspects. To the internal structure belongs etiquette taxman to the external - the rules of official conduct. The external aspect includes: mandatory greeting each other regardless of personal relationships, the ability to respect and appreciate your time and someone else, inadmissibility gossip and quarrelsome relationship, to listen to the advice of elders and respect for them.

In professional etiquette very important match manners, appearance, speech, gestures, clothing the character of the social role, which acts or that person. Politely greet, thank, carefully listen to the interlocutor, to respect women and elderly people, apologize if an inconvenience - all this does not require much effort and tension, but is optional in relationships with people.

Feature is professional interests focus taxman to meet the purpose and meaning of life - serve the state. This is the source of inspiration for their own moral improvement.

Ability to behave properly with people is an important factor that contributes to success in official activities. There are six basic principles that allow it to do, namely:

-Punctuality;

-Confidentiality;

-Courtesy, kindness, friendliness;

-Attention to others;

-Appearance;

Literacy.

But even the most perfect knowledge of etiquette rules does not guarantee the accuracy of human behavior, if it is not capable of emotional support companion. The actual circumstances are so diverse that no rules and regulations cannot cover them completely. Define a measure in their statements and actions, as well as the manifestation of genuine interest in the other person allows developed tact. It is time to help find the right way to solve issues without degrading other people without losing dignity.

It is important to remember that when dealing with taxpayers allowed:

-tone, rudeness, arrogance, rude language comments;

-Threats, statements and remarks that are degrading;

- Biased accusations and comments;

-Threatening gestures and signs, as well as other actions that offend a person, degrading;

Addressing the taxpayer must first say hello, ask about the reasons that led people to the tax authorities and resolve them to the extent possible. When a taxpayer appeals, it must listen carefully, answer the question or explain where to turn for its decision. If you want a quiet, without irritation repeat the answer and explain its meaning. In any case, you can not specify the taxpayer to nothingness his request. DPS Officer shall act clearly, promptly, professionally and competently, while expressing sympathy, kindness and respect for the interlocutor.

Tact and consideration should be given to those who show nervousness, fear or embarrassed. Typically, this reaction occurs in overly excited, vulnerable people. Never respond sharpening focus, rudeness by rudeness. Calm, firm and friendly manner of communication - the best means of eliminating backlash and creating proper atmosphere for conversation.

These rules shall in particular take into account when verifying financial documents, because the very fact makes taxpayers worry, this operation must be carried out accurately and quickly. It is important that the taxpayer felt that no bias and existing requirements oblige DPS employee to perform this task. The manner of address should remain unchanged and indicate increased alertness, even if taxman and there are some suspicions.

Particularly important is adherence to professional ethics and tact in fines. Note that in violation of the taxpayer if it is minor, you can do the observation.

These actions form the taxpayer confidence in the fairness of punishment and inadmissibility of such actions. Otherwise, the imposition of penalties will be seen as a manifestation of tyranny and perseverance DPS employee and creating a sense of frustration and disgust. Not until every decision should be approached with the utmost severity. Any errors in the DPS officer, cases of improper behavior, lack of culture can get a wide resonance and cause people false idea of human activities.

Particular restraint and tact DPS officer must exercise in conflict situations, taking all possible measures to their suspension and removal. However, he must follow the usual rules of ethics. Note that the smallest clumsiness, sharpness, rudeness, annoyance (as a manifestation of indecision and weakness, weakness) can lead to conflict. Conversely, correct, confident and decisive action, staying calm can solve any problem.

If comments taxpayer responds excitedly, you must give him time to calm down, and then convince them that their actions DPS officer guided by the interests of the state, the need to fill the budget. Explaining the taxpayer correctness of his actions, should refer to specific laws, regulations and other legal acts.

By creating a model of behavior in different situations and explain how to behave, etiquette teaches people manners and better moral qualities: compassion, kindness, respectful towards people. After taxman profession requires not only a high level of professional skill, endurance, courage, deep versatile knowledge but also cultural behavior. Without these qualities cannot successfully perform the tasks entrusted to the State Tax Service of Ukraine.

2.3 Ethics of business communication

Human activities is almost always in interaction with others, and in their plans they have to take into account the willingness and capacity of people who can contribute to the implementation of its intentions or become an obstacle to achieving the goal. That is an important role for communication, which should be normal, natural, conflict free, and based on mutual aid, mutual understanding and justice.

Psychologists say that 15% of success depends on the professional knowledge and 85% of the art of human communication. In some professions (teachers, doctors, lawyers, actors, workers Tax Service, etc) to communicate with the factor that accompanies the activity becomes a significant part of their professional activities. Serious deficiencies in communication - lack of sociability, isolation, inability to establish psychological contact with people and other is a contraindication to the activities of tax services. Therefore, this issue should be given enough attention.

Communication - is a joint activity of the realization of interests, which is coordinated through the exchange of views and governed by the general rules.

Communication begins with establishing rapport. Then there is a refinement interests. In the next phase, produced an overall plan of action (both general and individual) decisions. A special phase - implementation plan. Correction of communication can be in any phase (you can adjust action plans, goals and even interests);

General model of communicative behavior DPS officer can look like this:

Quick-start your conversation with the taxpayer;

-Is reminiscent of the negative aspects;

-Justify your statements;

-Agree with a partial solution;

-The question of finances leave for the conversation;

-Speak confidently;

-See visitor's eyes.

The nature of communication affects the temperament of its participants. Speed and speed of speech perception depends on personality psychology. Thus, the phlegmatic by slow to speak, and choleric-fast.

An important aspect of communication is the ability to listen to the visitor. The art of listening can be expressed in three theses:

"No-opinion;"

"While you are listening, you should prepare another question or think of counterarguments;"

"Should focus on the substance of a conversation."

In dealing with the taxpayer DPS employees should be able to tactfully enough to neutralize his comments (this requires: localization, the personification of the comments, an attempt to understand what it stands for) the slowness of the taxpayer, his rudeness, not to argue openly and blatantly, because it will lead to conflict; cede visitor (if there is reason); restraint in response, to the position of the visitor should be taken carefully, because there is nothing that makes communication as neglect.

Difficulties of communication for employees DPS conditioned by the following features of their work:

-Unusual breadth and diversity of communication. We have come into contact with people of different ages, professional, cultural groups;

-Communication is not always in favorable circumstances and situations, is often forced nature, in sharp disagreement and counter parties, moreover, when lack of information and time;

-Has a high degree of conflict.

Therefore DPS employees required improvisation, flexibility, confidence and more.

Business conversation usually consists of several stages: introduction to the issue and its presentation and clarification of the factors influencing the choice decision, decision and bring it to the interlocutor. The success of the business conversation - competence, tact, kindness of its participants.

To understand the problem better to ask open questions: what? where? when? Why? - That cannot answer "yes" or "no", and need a detailed response outlining all the details. If it is necessary to specify the conversation, then ask closed questions: should it be? is there? Will? - These questions require-composite response.

Equally important are the smoothness and rate of speech. Under certain conditions fluency soothes, reduces alertness, enhances trust. Deliberate pace of language during certain time periods can influence the subconscious realm. In expressive speech is important tone of voice. Voice language settings can affect companion to a greater extent than its content. Therefore DPS employee must have a well-placed voice. In the process of communication is unacceptable familiar appeal to visitors, indifference, formalism, benevolent indulgence, lack of principle, lack of a certain line of conduct. All this can lead to alienation from taxpayers. On the other hand, tact, perseverance, integrity inspires respect to an employee as an official and a person.

Already at the first meeting must call credibility. Establishing a positive relationship at the first meeting will facilitate further problem employee DPS. Therefore, we should all think about: appearance, demeanor, his mental condition, order taking, conversation, and during the conversation, maintain a calm, business atmosphere.

For DPS employee is not only important to be able to communicate, but also to be able to listen, listen carefully, without stopping, to give taxpayers the opportunity to express their opinion. Recommendations on account of who should initiate the first conversation - DPS employee or taxpayer - does not exist. Typically, the visitor first talks about the matter. But if the state of affairs known to the two parties, it is better to start a conversation DPS officer. Because it leads to the establishment of contact, and the visitor may feel psychological comfort, reduced voltage in a conversation and you can easily reach a consensus.

Conversation DPS employee of the taxpayer in any case should not be like the interrogation. Taxpayers can express warnings, advice, compassion, but in no case to be threats, humiliation, quarrel. Also irrelevant in language DPS officer jokes distraction. Only logical reasoning tax laws only advice is to execute the law.

Culture communication is closely linked with the personality of a person, his life, character, temperament, habitual mental state, ability to listen carefully to maintain contact. It requires humanity, kindness, generosity of soul. Thus, building communication skills should go hand in hand with the development and identity formation.

Quite an important impact on the taxpayer is equipped aesthetic design office, the workplace. The room where workers are DPS must be equipped for the convenience of visitors and workers themselves DPS. There are a number of items that DPS employee should know:

-At the table each inspector should be one or two chairs, which should be invited to sit on the breaker rating;

STS-every employee should have at his desk pens and a small piece of paper (as drafts) that visitors can use to record;

-Common areas should be opened, it must be remembered that among taxpayers may be sick, the elderly, pregnant women and others.

Culture facilities is not only the quality of repairs, but also the ability to DPS employees throughout the day to maintain cleanliness and order, despite significant flow of visitors.

Enough is essential and physiological factors work.

Every DPS employee must be confidence in the importance of his work, he should be loyal to their institution, state tax policy. This confidence must be based on the personal qualities of the employee DPS. He must take care of their appearance. It must be remembered:

-Smile must be open and sincere because nobody gloomy face attracts;

-Hairstyle should be neat;

-Hands should be clean, neat;

DPS Officer shall be:

-Considerate (especially in a situation where you need to forgive mistakes, without prejudice to the other);

-Aged (when there is confidence that lose);

-Tolerant (ability to find contact with the taxpayer);

-Tolerant (ability to ignore the opinion of the taxpayer).

DPS employee should understand the importance of relationships with taxpayers.

CHAPTER III. Actions of a conversation with the taxpayer

3.1 Actions of prior to meeting with the taxpayer

Before you meet with the taxpayer must: examine legal case taxpayer verify potential danger taxpayer; agree with the chief accountant or the director of the upcoming test, with 'find out the problems of the company; pay attention to respond to notices of coming tax service.

On the "potential danger taxpayer" say the following facts: by the taxpayer before were cases of physical insults tax, attempts to threats to employees using DPS weapons, the use of threats or bodily injury to employees DPS, the use of animals for threats or intimidation DPS employees or representatives other services; taxpayer actively participates in the activities of groups to protest against the tax authorities; demonstration obvious propensity for violence in actions against the police DPS and other state organizations.

You must consult with colleagues whether they still problems with the taxpayer.

If a human is a question regarding any uncertain situation to him, including the specific taxpayer must apply to the department for combating corruption in Ukraine DPS - Department of Homeland Security. Order STA of Ukraine from 06.04.98 № 167 "On the organization of work units to combat corruption in the STS of Ukraine" was first approved Regulations on these units.

In each area has been created and there are sections on combating corruption, which are subject to and controlled by the Office for Combating Corruption STA of Ukraine. Phones "trust" working in such departments clock.

One of the main tasks of units to combat corruption is to maintain safe working conditions for the employees of DPS, including coordination of the protection of the DPS, the tax service and their close relatives.

Department for Combating Corruption - is the protection of tax services. The important point is that each officer and employee of DPS knew the task units to combat corruption, their organizational structure, numbers of officials, including phones, "confidence", working around the clock as inform departments in extreme situations.

It monuments mind that the efficiency of the units to combat corruption depends not only on the reputation of the DPS, but also personal safety of every employee service.

We plan contact with the taxpayer, which is necessary to provide the following activities: ensure safe meeting place, to determine for itself the goal of the conversation, to achieve the purpose of the conversation, prepare questions to find out schedule a conversation as to attract the attention of the taxpayer to the right questions.

3.2 Actions of DPS while communicating with the taxpayer in cases of insults, threats, offers a bribe

During the meeting with the taxpayer must: be careful, treat taxpayers with respect, do not provoke him to misconduct.

If images need to: stop contact, contact management and VPM unit to fight corruption and to report on the situation that arose to write a memo (report) about what happened.

In the case of threats to :: stop contact, contact management and VPM unit to fight corruption and to report on the situation that arose to write a memo (report) about what happened.

Action in case of offers of bribes. In all cases where an employee DPS offer a bribe for performing or failure to perform any act that the employee should do or could do using his official position, he should firmly and clearly reject the proposals. This DPS officer must state that the actions of one who offers a bribe is illegal, and therefore the person may be held criminally liable. If, despite the statement of a person taxpayer continues to attempt to bribe, then ending the conversation and referring to employment, should postpone the meeting for another day. On the same day fellow dimensional accordingly report to management about the proposed bribe. The report should indicate: installation data of the person who offered the bribe, where, when and in what form (money, gift, services).

Head of Tax Police, who were notified about the fact offers a bribe, shall immediately bring to the attention of the head region of an attempt to bribe the employee and inform the department's anticorruption and continue to act on their instructions.

Conclusions

Clearly, in the content of each section used and the current level of theoretical scientific thought with raised issues and practical experience tax officials at various levels, and achievements in the field of tax authorities of economically developed countries - the U.S., Germany, Belgium, Hungary and others.

If the proposed system and forms work with taxpayers today are adequate conditions of transitional economy, it is clear that the development of the tax system, improve tax service, with a gradual execution of tasks that today's agenda of tax - it will also change, to improve.

STA of Ukraine hopes to fully support their endeavors in reforming DPS from the public.

Without appropriate support and assistance of taxpayers the tax authorities cannot achieve high efficiency in their work even if the optimal tax policy. So, one of the main directions of the STA is to create a civilized, normal relations with taxpayers.

The main direction of modernization of units to work with taxpayers - giving taxpayers the maximum possible range of services aimed at the voluntary payment of taxes. This tax service is based on the fact that the taxpayer who desires to pay taxes, there should be no difficulty or inconvenience regarding this procedure. Providing a wide range of assistance to the taxpayer shall be the responsibility of the tax service.

The main element of the modernization of the tax system is to strengthen positive attitudes towards tax service and establishing relationships with taxpayers. Whatever was not a high level of technical equipment and tax administration, our goal will be achieved only when voluntary compliance become the norm.

Major role in ensuring that belongs to the employees of the tax laws to clarify, because they most actively communicate with taxpayers.

REFERENCES

1. Law of Ukraine "On the State Tax Service."

2. Law of Ukraine "On Printed Mass Media (Press) in Ukraine" № 2782 - XII on November 16, 1992 / / BD, 1993, № 1, page 1.

3. Law of Ukraine "On the coverage of state and local governments in Ukraine Mass Media" on Sept. 23, 1997 / / BD Ukraine. Number 49, 1997, st.299.

4. Law of Ukraine "On information" from 02.10.92 № 2657 - XII / / BD, 1992, № 48, st.650.

5. Law of Ukraine "On Television and Radio" on December 21, 1993 № 3759 - XII / / BD, 1994, № 10, Article 43.

6. Law of Ukraine "On Advertising" (t.11, p.7-18) on 3 July 19996, № 270/96 - BP / / BD, 1996, № 39, st.181.

7. Law of Ukraine "On Public Appeals" from 02.10.96 № 393/96 - BP / / BD, 1996, № 47, st.256.

8. Law of Ukraine "On the liabilities of taxpayers to budgets and state trust funds" from 21.12.2000 № 2181-III

Orders STA of Ukraine

1. STA Order of 17.07.2001 № 293.

2. On approval of the volunteers.

3. Order STA from 28.04.2000 № 226 "On establishment inspections to work with large taxpayers."

4. Model Regulations for the units to work with taxpayers.

5. № 626 from 26.12.98 Chart receiving visitors.

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