tax administration

 The article, based on the methodology of a systematic approach, considers the concepts and content of the competence of tax authorities and the problems of their enshrinement in law as factors that have led to a number of problems of tax enforcement. It is noted that law does not define the concept of competence of tax authorities, and the competence of tax authorities is defined in the Regulations on the State Tax Service of Ukraine.

The article substantiates the essence of tax administration in Ukraine, analyzes the provisions on the efficiency of tax administration and choice of the main directions of its effective formation, analyzes the costs for administration in different countries worldwide. The costs estimate for tax administration in Ukraine has been provided and the reasons behind the need to reform the tax administration system have been justified.

The article raises questions of legal regulation of information support of tax administration in the context of European integration. Analyzes the provisions of the Tax Code of Ukraine and other normative legal acts on information support of fiscal and administrative services position information law, and legislation of member countries of the European Union on this matter.