Human Resources of Tax Authorities in the CIS Member States: Efficiency Assessment and Development Vectors

Ensuring the revenue base of national budget systems is a pressing issue as it guarantees the active role of the state at all stages of economic development and meets the social needs of citizens. The authors set the task of examining the competencies required of tax service employees in the context of improving tax administration technologies through the use of advanced digital capabilities. The aim of the study is to present a concept for a personnel policy that, if followed, will enable the development of tax professionals who meet the challenges of national and international trends in tax system development. Using sociological survey methods, processing the responses received, and summarizing the broad opinions of representatives of CIS member states, the competencies that tax inspectors should possess in the future, as well as the forms and methods for achieving these competencies, were formulated and presented. It was emphasized that HR policy for young employees should be given special attention by both government officials and the professional, scientific, and educational communities. Based on the findings of the study, the main idea of a modern HR policy was formulated: the unconditional unity of professional competencies and moral and ethical characteristics of current and future tax authority employees in the digital environment and international cooperation.