They are endowed with these powers to protect the interests of society, the state and its citizens.

She studies these norms and with her creative development only encourages their formation.

The term "professional ethics" is usually used to define not so much the field of ethical theory as a kind of moral code of people of a particular profession. Professional ethics is due to the peculiarities of some professions, corporate interests, professional culture. People who perform the same or similar professional functions, develop specific traditions, unite on the basis of professional solidarity, maintain the reputation of their social group.

Every profession has its moral problems. But among other professions there is a certain group of those where they occur more often, which require special attention. Professional ethics is important first and foremost for the professions to which a person is subject. Where the representatives of a certain profession due to its specifics are in constant or even continuous communication with other people, there are specific "moral codes" of people in these professions, specialties.

Professional ethics is a set of rules of conduct of a certain social group, which ensures the moral nature of the relationship due to professional activities, as well as a branch of science that studies the specifics of morality in various activities.

Professional ethics applies to those social groups to which the highest moral requirements are imposed. As a system of norms, professional ethics is a code of rules that defines the behavior of a specialist in the work environment, norms that comply with existing laws and departmental regulations, professional knowledge, team relations, deep awareness of moral responsibility for professional duties.

Professional ethics in both cases is regulated not only by the norms of morality, but also by the norms of law that have a moral origin and moral meaning.

The ethics of the employee of the state tax authorities is closely connected with philosophy, pedagogy, psychology, law and culturology. Professional ethics should be considered in two aspects.

As a science, it is a system of knowledge about a certain order of official and extra-official relations, lawful behavior, culture of professional actions of an employee of state tax authorities, which are characterized by moral sensitivity and regulated by social norms, universal values, existing legislation.

As a system of norms, the professional ethics of an employee of state tax authorities is a set of laws, regulations that regulate relations with other employees of legal bodies and citizens, determine the level of moral responsibility of the taxpayer and his performance of official duties …

Tax ethics is a specific type of professional ethics that analyzes the action, and natural, of the general principles and norms of morality within the activities of taxpayers.

There are three stages in the taxpayer’s activity:

The process of awareness of the taxpayer of its purpose, adaptation, acquaintance with the official and functional responsibilities and the specifics of the tax authorities. This is actually the first official action under the control of a mentor. The process of forming a tax collector as a professional. It is characterized by complete independence in official activities, acquisition of certain skills, development of one’s style and culture at work, etc. Achieving the pinnacle of skill, the formation of the taxman as a professional. This stage occurs after many years of professional activity or sometimes does not occur at all.

The professional ethics of traffic police officers should be based primarily on professional knowledge, skills, moral norms and principles, as well as the main aspects of professional, social (including moral, pedagogical, political, diplomatic, internal, emotional) culture and professional etiquette … The professional ethics of the taxman is based on the following basic principles: loyalty to the people and the law, legality, self-discipline, objectivity, justice, politeness, tolerance, respect, truthfulness, active life position.

The main tasks of the ethics of the employee of the state tax service:

to increase the trust and confidence of society in its ethical actions; legalize sanctions for unethical behavior; reduce the number of unethical acts by condemning and punishing them; to cultivate sensitivity and increase the readiness of employees of the state tax service to make more ethical options; overcome uncertainty in choosing between ethical and unethical behavior; to develop abilities and ability to analyze ethical and cost result; to assist employees of the state tax service in resolving the dilemma of the relationship between the ethics of the act and self-interest; to increase the moral development of civil servants.

The employee of the tax authority must:

respect yourself as a person and treat all visitors with respect; realize that professional reputation is above all; appreciate cooperation; remember that nothing compromises more than confusion; be tolerant of the visitor’s shortcomings.

The activities of the tax authorities are of a state nature, as they are officials, government officials, and exercise power. They are endowed with these powers to protect the interests of society, the state and its citizens. The law determines the state nature of the decisions they make, ethan frome chapter 7 summary because the process of filling the state budget depends on them. The State Tax Service has two main powers: to collect state tax revenues and to monitor taxpayers’ compliance with tax legislation.

The ethics of a tax officer contributes to the proper formation of consciousness, views of tax officials, focusing on their mandatory observance of moral norms, justice, protection of rights, freedoms, honor and dignity of people, protection of their honor and reputation. The employee of the State Tax Service must remember that the influence on the taxpayer is carried out not only through tax legislation, methods of administrative influence, but also through personal qualities that ensure his trust and respect of the taxpayer.

Also important for the effectiveness of the taxpayer are his intelligence, mentality, abilities, knowledge of the mechanisms of the state tax service. The traffic police officer must adhere to the limits of good relations with taxpayers. This is necessary in order to show impartiality at the right time, so that the interests of the tax collection case do not conflict with the personal interests of the traffic police officer and the taxpayer.

Acquaintance with the peculiarities of professional ethics allows to form in employees of tax authorities a better idea not only of society, not only of man in general, but also of themselves. Knowing oneself, establishing the moral limits of one’s existence, realizing the possibility and infinity of self-improvement are vital for an employee of the tax authorities.

The tax service must have its own image and authority among taxpayers. It is a factor of taxpayers’ trust in the state and in the law, and therefore it is an instrument of national welfare. However, image is a subtle concept. It is worthwhile for the taxpayer to face unprofessionalism or brutality once – and the reputation of the institution itself can be sharply damaged. Therefore, the image of the tax service depends on all employees employed in the institution. The professional ethics of the taxpayer is characterized by a particularly close relationship between legal and moral norms governing its professional activities.

The moral norms of a professional group can also be a system of "unwritten laws", but life convinces us of the need to set them out in a certain written summary of rules, principles, and ethical requirements. In almost all European countries, in the United States there is a code of ethics for police officers, law enforcement officers. It acts simultaneously with the oath, supplementing it, revealing in more detail and clearly the moral and ethical content of the principles, norms and generally accepted rules of conduct of employees during service, in everyday life, his attitude to professional duty, citizens and colleagues , superiors and seniors.

In particular, police ethics courses are taught in police academies and colleges. Codes of ethics of a police officer are widely used in career guidance, police training, in the system of professional and moral education of personnel, moral regulation of their behavior, in the evaluation of activities and control. Thus, professional ethics is first of all a specific moral code of people of a certain profession. A draft Code of Professional Ethics for State Tax Service Employees has also been developed (See Annex ().

Professional morality. Moral requirements of society to employees of ODPS

The content of morality, moral norms is determined by the historical conditions of life and worldview of man, vital needs, interests, position in society. The word "morality" is of Latin origin and means the norm of human behavior in relation to himself, society, for the higher good of man and all mankind.

Professional morality is a system of moral and moral-legal norms that regulate the actions and behavior of a person in professional activities. The formation of professional morality is due to the levels of different types of culture, which has a taxpayer: information, economic, state (constitutional), acting, physical, military culture. The ability to exercise power is the principle most characteristic of the tax authorities, as they are endowed with considerable power. Its implementation in practice is based on the taxpayer’s possession of high moral qualities. Morality is very important in human life, because the dignity of man as a member of society is assessed primarily by its moral qualities.

The general positive moral qualities that a traffic police officer should possess include:

honesty, decency, politeness, tact, kindness, neatness, politeness, patience, humanism.

To special positive moral qualities:

erudition, competence, principledness, humanity, restraint, determination, courage, attentiveness, sensitivity, self-criticism, etc.

Professional morality is regulated in some way. The peculiarities of this regulation dictate the rules – certain behavior, performance of functional duties, the implementation of the law.