TAX REPORTING IN THE SYSTEM OF STATE FINANCIAL RESOURCES MANAGEMENT: INSTITUTIONAL AND LEGAL PRINCIPLES

The purpose of the study is to provide a scientific rationale and develop an institutional and methodological model of tax compliance as an instrument for integrating accounting systems, tax reporting, and public financial management. The paper reveals the essence of tax compliance as a dynamic mechanism of coherence between accounting, taxation, and managerial processes that ensures the formation of a reliable information base for fiscal decision-making. The main findings of the study confirm that tax compliance is a key factor in enhancing transparency, stability, and efficiency of public financial governance. The proposed institutional-methodological model demonstrates the interrelation between the functions of accounting, the tax system, and public administration, which is implemented through informational integration, analytical cross-validation, and a behavioral-motivational mechanism of trust. Analytical assessment of fiscal administration indicators for 2020–2024 showed positive outcomes of the model’s implementation — growth in the share of electronic reporting, an increase in voluntary tax payments, and a decrease in the number of inspections and litigation cases. The developed prognostic matrix of strategic managerial decisions outlines directions for the development of tax compliance and defines its role in shaping the tax compromise — a state of institutional balance among the state, business, and society. In summary, the results prove that tax compliance is transforming from a control instrument into a strategic paradigm of public governance oriented toward analytical evidence, predictability, and partnership. Its practical implementation provides a foundation for the effective functioning of the public finance system, strengthening trust in fiscal institutions, and ensuring the long-term fiscal stability of the state.