Lashkun A. Public services in the field of tax collection

The concept and characteristic features of public services in the field of tax collection are disclosed. The definition of public services in the field of tax administration is formulated, it is proposed to understand the public-authority, sub-legal activity of the bodies of the State Tax Service of Ukraine (their officials) based on the application of individuals and legal entities about the realization of the rights and interests provided for by law, ensuring the fulfillment of the duties of these persons in the tax field , which results in the emergence, change, termination of the rights and obligations of a natural or legal entity, and may occur in one of the following legal forms of management: issuing an individual management act or performing other legally significant actions.