PERSONNEL REFORM OF THE STATE TAX SERVICE OF UKRAINE IN THE CONTEXT OF THE NATIONAL REVENUE STRATEGY: CHALLENGES, PROSPECTS, AND GLOBAL EXPERIENCE

Abstract

The article examines the personnel reform of the State Tax Service of Ukraine in the context of the implementation of the National Revenue Strategy. An analysis of the efficiency of the STS has been conducted, including an assessment of its performance, the level of process digitalization, and the impact of personnel changes on tax administration. The dynamics of employee numbers, the level of vacancy fulfillment, and key staffing challenges-such as employee overload, low motivation, and the need to enhance professional competence-have been studied. An analysis of the funding indicators for the tax and customs services of Ukraine from 2018 to 2023 has been carried out, specifically the ratio of operating expenses, salaries, and capital expenditures. It has been determined that budget reductions and insufficient salary levels negatively affect the efficiency of fiscal authorities and their institutional capacity. The impact of staff shortages on the functioning of the STS has been considered, emphasizing the importance of a comprehensive approach to the modernization of the agency and ensuring the necessary resources to perform its functions in accordance with international standards. The main directions of STS reform have been outlined, including improvements in personnel policy through salary increases, the introduction of modern performance assessment systems (KPIs), enhanced digitalization of audits, and expanded international cooperation in tax administration. The international experience of personnel management in tax services in the USA, the EU, and the UK has been analyzed. In particular, approaches to employee training, the use of automated control systems, and staff motivation mechanisms have been reviewed. The adaptation of the best global practices has been proposed to enhance the efficiency of Ukraine's tax service, contributing to stable budget revenues, minimizing corruption risks, and building taxpayer trust. Special attention is given to the necessity of establishing a transparent personnel selection system, developing motivational programs to attract young specialists, and implementing a continuous professional development system for employees. The introduction of comprehensive changes in STS personnel management is a key factor in building a modern and efficient tax system in Ukraine.