ASSESSMENT OF FISCAL EFFICIENCY OF THE TAX PAYMENT ADMINISTRATION SYSTEM IN UKRAINE

Abstract

This article analyzes the theoretical foundations of tax administration organization in Ukraine, their general characteristics, rights, obligations, and responsibilities of controlling authorities. The relevance of this topic can be justified by several important aspects. First, it is directly related to the financial stability of the state, as effective tax collection is the primary source of revenue for the state budget. Second, assessing the effectiveness of tax administration provides the opportunity to identify potential ways to improve it, reduce corruption, and stimulate the development of the business environment. Such an analysis can be an important tool for improving tax policy and promoting economic growth. The purpose of this research is to evaluate the effectiveness of tax administration in Ukraine and to develop recommendations for improving the tax system in terms of ensuring stable and adequate revenue for the state budget and supporting sustainable economic growth in the country. The study aims to improve the fiscal efficiency of tax payments in Ukraine. In the research of theoretical aspects of fiscal administration development in Ukraine, several methods were applied, such as analysis, synthesis, induction, deduction, scientific generalization, and comparison. Statistical methods were used to assess the effectiveness and results of tax administration. In modern conditions, tax and fee administration is a dynamic process that is constantly changing according to new economic and political realities. The quality of its implementation directly depends on the activities of the state tax service, in particular, on the effectiveness of using tax regulation tools and conducting tax control. Through the administration of tax payments, the main portion of revenue flows into the budget, allowing the implementation of state fiscal policy. Today, the economy of Ukraine, along with the tax system, faces numerous challenges, particularly due to military actions and accelerated integration into the international financial space. These factors require the acceleration of digitization processes in taxation, the search for new approaches to conducting tax control, and the improvement of administrative work of tax authorities. All these circumstances make the study of fiscal aspects of tax and fee administration, as well as the strategic directions for the development of the national fiscal administration system, particularly relevant. The conclusions state that fiscal administration aims to regulate economic relations and processes through the use of various incentives and levers aimed at ensuring the achievement of long-term objectives, strategic goals, and accelerating the pace of social, cultural, and economic development of the country.