FEATURES OF PUBLIC ADMINISTRATION AND LEGAL REGULATION OF ADMINISTRATIVE PROCEDURES IN THE FIELD OF TAXES AND FEES

Abstract

The article analyses the peculiarities of public administration and the legal regulation of administrative procedures in the field of taxes and fees. It is concluded that the key features of the pit that characterise the essence and content of tax administration in modern conditions are: tax administration is a part of the management of the tax system, which ensures the completeness and timeliness of tax revenues to the state budget and finds expression in the aggregate of functions and tasks of authorised bodies aimed at achieving this goal, technologies for their implementation, bringing to tax responsibility persons who violate tax legislation; tax administration is the management of relations with taxpayers carried out by representatives of state executive structures, which consists in monitoring compliance with the norms and rules governing tax relations and their technology; an integral part of tax administration is tax control, designed to combat violations of tax legislation; tax administration should be aimed at ensuring the maximum possible collection of taxes at minimum cost, based on the use of a set of control measures, actions and tools established by law, maximum automation of all work processes; tax administration should take into account the requirements of taxpayers to optimise the process of fulfilment of tax obligations, while maintaining the principles of partnership and balancing the interests of all participants in tax relations. It is noted that in modern conditions, the most pressing issues involve the implementation of constitutional rights of individuals and citizen and the concept of legal legality enshrined in the Constitution of Ukraine. In the field of tax control, this problem can only be solved through adequate regulation of administrative procedures. This can be ensured, for example, by optimal: digitalisation of legal regulation of the administrative procedure, tax control, and related administrative procedures.