INSTITUTIONAL MECHANISMS AND ORGANIZATIONAL STRUCTURES OF FISCAL AGENCY: FOREIGN EXPERIENCE

The subject of this article is the fiscal agencies around the world, especially its institutional mechanism and organizational structure. The aim of the research is to study the foreign experience of the fiscal agencies operating and identify the main priority tendencies which can be used in Ukraine. To achieve this aim were used methods such as logic synthesis ? for identify the main types of institutional mechanisms and organizational structure of fiscal agencies in public administration system, based on the researches of International economic organizations, and abstract logical method ? for forming conclusions. The article presents the basic functional types of institutional mechanisms and organizational structure of fiscal agencies in the world and the extent of accountability for the national Ministry of Finance. Application of research results is possible in the further researches and to improve the tax administration in Ukraine. The study was concluding that a well-defined institutional mechanism and organizational structure of fiscal agencies make the tax administration more efficient and transparent.