Ishchuk L. Public administration in the fiscal sphere

The dissertation research is devoted to the complex research of administrative and legal bases of public administration in the fiscal sphere of Ukraine. The theoretical and legal principles of public administration in the fiscal sphere are considered and the definition of this concept is formulated. The components of the content of public administration in the fiscal sphere are determined. The analysis of features of formation and development of public administration in the fiscal sphere in Ukraine is carried out. The notion of administrative-legal mechanism of public administration in the fiscal sphere and its components (subject, object of administration, system of normative-legal acts and tools of administration) are defined and characterized. The system of subjects of public administration in the fiscal sphere is considered and their classification by directions of activity and by subject structure is carried out, their powers are considered in detail, features of their activity are allocated. The administrative services provided by the subjects of power during the public administration in the fiscal sphere are studied. The classification of administrative services provided by the State Tax Service of Ukraine and the State Customs Service of Ukraine and their territorial subdivisions has been carried out. E-government in the fiscal sphere is revealed and the main directions of further implementation of e-government in the fiscal sphere are highlighted. The regularities of the development of administrative and legal regulation of public administration in the fiscal sphere are outlined. Priority areas for improving public administration in the fiscal sphere have been identified.