CROSS-CULTURAL ASPECTS IN FISCAL ADMINISTRATION MANAGEMENT

Abstract

In the current conditions of globalization, international economic integration and growing mobility of capital and labor resources, the issue of effective fiscal administration in the context of intercultural interaction is becoming increasingly relevant. Cross-cultural aspects are becoming critical factors that affect the perception of tax policy, the level of tax discipline, and the effectiveness of communication between fiscal authorities and taxpayers. Despite the presence of a significant body of research devoted to the issues of cross-cultural management and fiscal administration separately, the integration of these two areas is not studied in sufficient depth. In particular, the scientific literature mainly focuses on the influence of culture on general management practices or on the peculiarities of the functioning of fiscal systems within individual countries, but rarely analyzes these phenomena in a complex - through the prism of cultural factors in the process of public administration of financial resources. The aim of the article is a comprehensive study of the impact of cross-cultural factors on the processes of fiscal administration management in the context of globalization and the growing cultural diversity of societies. The article explores cross-cultural aspects of fiscal administration management in the context of globalization and integration processes. The focus is on the impact of national cultural characteristics on the organization, functioning and efficiency of fiscal institutions in different countries. The main models of fiscal administration are considered, which are formed under the influence of cultural factors, such as the level of trust in state institutions, dominant values in society, leadership style, as well as approaches to communication and decision-making. Special attention is paid to the problems of adapting international standards of fiscal management in a multicultural environment and the possibilities of using intercultural competence as a factor in increasing the efficiency of fiscal administration. As a result of the analysis, recommendations are proposed for improving management approaches taking into account the cultural context in order to ensure transparency, fairness and stability of the fiscal system.