The role of processual and resulting motivation in the activities of the head of tax authorities
From the professionalism of managers of different levels depends on the completeness of their performance of their duties, and in general - the economic security of the country. A high level of motivation of employees is impossible in the absence of involvement of managers in this process, the activity of the process must come from leaders. Professional activities in the tax authorities make special demands on the personality of the head. Strict hierarchy and accountability, high responsibility, work in special conditions for carrying out the civil service are integral parts of the work in the Federal Tax Service. The issue of motivation of the manager is of particular interest, since the problem of managerial personnel is one of the most difficult tasks for the ongoing reforms in the tax service. Understanding and studying the role of the resulting and procedural motivation can contribute to the effective performance of the manager and the service as a whole. The timeliness of the study of the subject of motivation of the head in the tax authorities is due to the increased requirements to the organizers of the processes taking place in the tax authorities in connection with the transition to the new generation software complex AIS-Tax-3 and related resources optimization. In this light, the study of the role of procedural and resultant motivation in the activities of the head of tax authorities is an urgent task and requires study. The study showed that the tax authorities are dominated by managers with the resulting motivation. With the growth of motivation, the result is a tendency toward an authoritarian style of management. Managers with procedural motivation are more prone to democratic and liberal management styles, and with increasing experience in leadership work these propensities are strengthened. On the indicators of satisfaction with work, the direction of the personality, differences among managers with different types of motivation for the result and process are also revealed. Based on the research, it can be concluded that the successful implementation of managerial functions is influenced by the features of the procedural and resulting motivation of managers, while the resulting motivation for the activity of the heads of tax authorities is determined by the conditions and organization of the work of the tax service as a whole.