ORGANIZATIONAL AND CULTURAL READINESS FACTORS FOR IMPLEMENTING AGILE MANAGEMENT IN REGIONAL TAX AUTHORITIES

Abstract. This article examines the organizational and cultural readiness factors required for the effective implementation of Agile management in regional tax authorities. The primary objective of the study is to identify and theoretically substantiate the institutional, organizational, managerial, and human-capital factors that influence the adoption of flexible management approaches within the public tax administration system. The effectiveness of Agile management depends not only on restructuring administrative processes but also on the organizational culture, leadership commitment to change, employee autonomy in decision-making, teamwork, open communication, and the extent to which innovative initiatives are encouraged. The study systematizes the principal criteria for assessing organizational readiness for Agile transformation in regional tax authorities and analyzes the interrelationship between organizational flexibility, digital infrastructure, Agile competencies, leadership support, employee empowerment, and institutional resistance to change. Particular attention is given to the importance of creating a collaborative organizational environment in which employees can respond rapidly to changing regulatory, technological, and service-delivery requirements. The article also substantiates the potential of gradual Agile implementation to improve the responsiveness, transparency, citizen orientation, and overall efficiency of tax administration. The findings provide a conceptual basis for developing practical recommendations aimed at establishing a modern, adaptive, digitally oriented, and results-driven management model within regional tax authorities. Keywords: Agile management, regional tax authorities, organizational readiness, organizational culture, leadership support, employee autonomy, digital transformation, adaptive management.