ON THE ISSUE OF PRINCIPLES OF PUBLIC AND SERVICE ACTIVITY IN THE FISCAL SPHERE OF UKRAINE

The article analyzes the public service activities in the fiscal sphere of Ukraine and reveals its basic principles. It is established that modern social processes change the main purpose of the program of activity of subjects of public administration, which determine the service orientation of their functioning. A natural consequence of the development of public service activities is the reorientation of the system of subjects of public administration of the fiscal sphere, which is traditionally considered coercive. It is noted that public service activities in the fiscal sphere consist of a systematic, organized and interconnected mechanism that meets public and individual needs and creates a favorable environment for doing business, improving the development of small and medium enterprises, supporting export growth and simplifying international procedures. trade, increasing the efficiency of the labor market. It was found that the principles of modern public service activities in the fiscal sphere are the obligation to offer, optional use, elasticity of service, ease of service, technical adequacy of service, the principle of mandatory online registration of checks on the SFS server and more. It is concluded that the basis of public service activities and the doctrine of administrative services in the fiscal sphere is activities that will improve the investment climate and contribute to building a stable, transparent market economy of Ukraine. Ensure the creation of a «maximum distance» between the fiscal service and the payer, who must interact with available information products, and not with fiscal officials.