MODERN FEATURES OF INTERNATIONAL FISCAL MANAGEMENT IN UKRAINE

Abstract

The article discusses the concept and essence of fiscal (tax) management at the level of public administration, defines its tasks and directions for implementation, substantiates the current state and existing problems, describes the prospects for the development of fiscal management in Ukraine, taking into account the world experience in developing the most successful tax systems. The terminological concept of fiscal (tax) management is investigated, its essence is defined, the main functions and directions of implementation are highlighted. It has been established that in order to maintain a stable and independent economy, it is necessary to have an effective taxation system, which, on the one hand, is aimed at covering the entire spectrum of government spending, and, on the other hand, at actively stimulating business activity of business entities operating in the economy. For the economy, high-quality fiscal management is important, the object of management of which is the tax system of the country. Two levels of the tax system of Ukraine are singled out: national and local. The stages of development of the tax system of Ukraine are analyzed, their key features are indicated. The structure of the modern tax system of the country is characterized, which consists of: legislative acts (tax law), taxes and fees, payers of fees and taxes, administration and control bodies, the procedure for fiscal administration and control. The functions of the state fiscal management are singled out: planning of the tax system; organization of the tax system; regulation of the tax system, control of the tax system. The problems of fiscal management in Ukraine are highlighted: imperfection of the tax system and tax legislation, rather high tax rates, poorly predictable policy of the authorities on tax collection; imperfection of the tax administration system; unreasonable information requests and unreasonable demand for documents for inspections, etc. The main innovations of tax legislation as a result of reforming the tax system in 2022-2023 are presented and characterized.