LAUSR

The theoretical principles of state tax management are considered, its purpose, tasks, object and subjects are defined in the article. It is proved that the main task of the state tax management is to ensure timely, complete and continuous implementation of fiscal and regulatory functions of taxes. The functional subsystems of the state tax management are defined as tax regulation (economic form) and tax administration (administrative form). It is emphasized that the key role in improving the state tax management is given to tax administration as an effective means of activating organizational and human factors in taxation. The genesis of scientific approaches to understanding the concept of "tax administration" is studied. Legislative formulation of tax administration, which is regulated by the Tax Code of Ukraine from the standpoint of practical implementation of functions by regulatory authorities, is given. A critical analysis and generalization of modern scientific research and publications on the theoretical and organizational dominants of the tax administration system are conducted, which allowed to formulate the author's approaches to understanding the concept of "tax administration". The elements of the tax administration system are determined taking into account the provisions of the current tax legislation. Scientific controversy regarding the definition of the object, subjects and functions of tax administration is given, their author's interpretation is offered. The sub-functions of the tax administration system are systematized, special attention is paid to the control sub-function. Conclusions on the current state of tax legislation in Ukraine are made. It is proved that the emphasis of tax administration should be shifted towards building partnerships between the State Tax Service of Ukraine and taxpayers, expanding the boundaries of tax administration from purely fiscal and control activities to constructive dialogue, creating fair tax conditions for legal entities and individuals, balancing interests and responsibilities of all participants in tax relations.