РЕТРОСПЕКТИВНИЙ АНАЛІЗ СТАНОВЛЕННЯ ІНШОМОВНОЇ ОСВІТИ МАЙБУТНІХ ПРАЦІВНИКІВ ФІСКАЛЬНОЇ СЛУЖБИ У СВІТОВІЙ ПРАКТИЦІ
Retrospective analysis of fiscal service officers’ foreign language education formation in the world experience
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This paper examines the emergence and development of future fiscal officers’ foreign language training; the pedagogical aspects of using foreign language in the process of such employees’ foreign language competence formation, which is a necessary component of their complete professional training, are characterized. It is determined that its formation has being occurred within six historical periods, due to the interaction of economic, political and cultural factors. Historicalandpedagogicalanalysisof special literature has revealed the peculiarities ofthe fiscal officers’ foreign language training establishment evolution. It is singledoutsixstagesofitsdevelopmentduetotheinteractionofpolitical, economicandculturalfactors. Themajorturningeventsthattookplaceduringtheseperiodsinclude: establishmentofthefirstcollegesincolonialtimeswithlayingthefoundationsof language training, whichwasstudiedasanimportant part along with theeconomicandlegal subjects (1636–1776); the developmentofprofessionaleducation with furtherimprovement of language training aftertheacquisitionofideasofThomasJefferson about the generalpubliceducation introduction, theadoptionoftheBillofHumanRights (1776–1862); the opening of land-grantuniversities after MorrilLaw initiative; the beginningofprofessionaltaxorganizations activities asinitiatorsanddistributorsof tax education ideas (1862–1913); the fiscal officer professionoccurrence; the separationbetweenthetwodirectionsofitsactivities – economic, legaland, as a result, thedesignofthreeaccreditedtaxprofessionals – enrolled agent, independentcertifiedaccountantandattorney (1913–1950); the useofcomputertechnologyinthefieldoftaxation; the development of fiscal education standards; the appearance of master programs in tax professional training (1950–1990); the beginningofintegrationprocessesintheglobaleconomy, causingrapidspreadofhightechnologyandinformationdissemination, theemergenceofnewcompetenciesinthestructureofthequalificationrequirementsandchangesineducationalstandardsinthefieldoftaxation (from1990’s till nowadays). Taking into consideration the results of the study of this problem, it is appropriate to examine the model of formation of foreign language professional competence in higher education at the present stage.
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