Abstract:

The aim of the article is a comparative analysis of the administrative and legal regulation of tax administration in European countries and in Ukraine and the definition of ways to improve domestic legislation in this field on this basis. The subject of the study is the administrative and legal principles of tax administration in the conditions of decentralization of state power. Methodology. The study is based on a comparison of the foreign experience of legal regulation and collection of local taxes by using the example of European states with the current state of the process of introducing tax decentralization in Ukraine. Due to the use of this amount of general scientific and specialscientific methods and methods of scientific knowledge, the content of the administrative and legal foundations of tax administration, as well as legal phenomena such as tax decentralization, were characterized and defined. The conclusions that we made helped us to determine the specifics of their administrative-legal regulation in some countries of Europe and in Ukraine. The results of the conducted comparative legal study made it possible to prove the direct impact of tax decentralization on the mechanism of tax administration and the systematic organization of tax authorities. These processes have a predominantly positive impact on macroeconomic processes, they broaden the rights and opportunities of local authorities regarding the use of funds by local governments, forecasting and approving regional budgets, and managing taxes and fees. Practical impact. The administration of taxes in the conditions of decentralization in Europe can be characterized by a high level of efficiency and functionality of the work of the territorial tax-control bodies. This experience is really necessary for Ukraine, where the activities of local self-government in some areas are limited by the central apparatus. Value/originality. A comparative legal study of world experience in the legal regulation of tax administration under conditions of financial decentralization, which consists of a whole complex of individual normative structures and procedures, gives us a better understanding of the prospects for the development of national administrative legislation in this area.

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