Basic principles in the mechanism of assessment of employees of the organs of incomes and charges in Ukraine

The article analyzes the issues of principles in the mechanism of assessment of employees of the organs of incomes and fees, as the main, initial ideas, guidelines used in the evaluation process of officials of the fiscal services. It is revealed that the principles are an important part of the civil service, and the definition of their content during the assessment is a determining factor in a stable personnel policy in the system of organs of the fiscal service.The normative list of principles of civil service, consisting of rule, lawfulness, professionalism, patriotism, integrity, efficiency, ensuring equal access to public service, political impartiality, transparency and stability are considered.It is determined that the list of evaluation principles is contained in the «Typical evaluation procedure for the performance of civil servants» and consists of the principles of objectivity, authenticity, accessibility and transparency, interaction and respect for dignity. However, this list of principles does not cover the whole assessment procedure, therefore, we propose to include the following principles of civil servants’ assessment of the revenue and expenditure of the organs of government as follows: legality, equality of all before the law, objectivity, transparency and openness, humanism, interaction of sub objectives of evaluation, professionalism. The principles of evaluation of employees of the organs of incomes and fees are considered and characterized, attention is paid to their normative content and the mechanism of their implementation.It is concluded that the principles in the mechanism for assessing employees of the organs of income and fees determine certain patterns in the system of organization of service in the fiscal services, highlight the general provisions of the civil service in these organs, establish their organizational and legal ties.