BARRIERS TO IMPLEMENTING AGILE MANAGEMENT IN TAX AUTHORITIES AND WAYS TO OVERCOME THEM

Abstract. This scientific article examines the major organizational, institutional, technological, and human factors that hinder the implementation of Agile management in tax authorities and analyzes possible approaches to overcoming these barriers. In the context of accelerating digital transformation and public sector modernization, tax authorities are increasingly required to develop flexible, responsive, transparent, and citizen-oriented management systems. From this perspective, Agile management represents a promising managerial approach that can improve decision-making speed, strengthen cooperation among employees and departments, enhance the quality of public services, and increase the ability of tax authorities to respond effectively to changing economic, technological, and regulatory conditions. The article focuses particular attention on bureaucratic organizational structures, resistance to organizational change, limited employee autonomy, insufficient digital competencies, inadequate technological infrastructure, weak cross-functional cooperation, and the lack of an Agile-oriented organizational culture. Furthermore, practical measures for overcoming these barriers are proposed, including strong managerial support, continuous professional development, gradual implementation of Agile principles, improvement of digital infrastructure, development of cross-functional teams, and enhancement of internal communication mechanisms. The study concludes that the systematic adaptation of Agile management principles to tax administration can contribute to greater organizational efficiency, improved service quality, increased employee engagement, and enhanced institutional flexibility. The findings provide a theoretical and practical basis for modernizing tax administration through Agile-oriented management approaches. Keywords: Agile management, tax authorities, digital transformation, organizational change, bureaucracy, employee autonomy, tax administration, public sector.