Abstract:
The research is devoted to the problem of improving tax administration in the context of effective public administration in the case of Eastern Europe. After analyzing scientific approaches to clarify the essence of tax administration in the public administration system, it is proposed as a component of tax administration in public administration, a systemic mechanism, whose elements implement the guidelines and priorities of the state
program through complex organizational and administrative structures and procedures, for the formation of centralized and decentralized financial resources on the basis of the integrity, punctuality and efficiency of the tax obligation by subjects of tax relations. The complex factors of economic and geopolitical development are reflected in trends and analytical indicators to assess the effectiveness of tax administration (integrated indicator) through the prism of the normalized performance coefficients of its administration and the work of tax inspections. As a conclusion on the basis of the identified factors of subjective and objective influences, a set of measures has been proposed to improve tax administration in the context of public administration within the framework of remote cooperation.