THE EXPERIENCE TO ADMINISTRATION OF THE TAX REVENUE IN DEVELOPED ECONOMY

The subject of the work is the analysis of theoretical and methodological foundations administer tax revenue in Ukraine and abroad. The aim is to identify inconsistencies that hinder the improvement of the system of administrative services in Ukraine and provide suggestions for their elimination and improvement of the functioning of the system of administration of income tax in Ukraine. The methodology of work. This work was based on an analysis of the legal framework to ensure the provision of administrative services including system administration tax revenues overall. The results of the work. Especially in the attention given the current state administration system and prospects of tax revenue to local realities. Analyzed the organization and mechanism for collecting tax revenue on the experience of other countries. We consider international experience of tax administration and development of proposals for its implementation of certain aspects of national practice. Outlined a range of measures to adapt international experience for efficient payment systems and revenue administration in Ukraine. The necessity of making amendments to the Tax Code of Ukraine that simplify the process of administration of tax revenue in Ukraine. Conclusions. Without changes in the law on international experience and national features, reforming the administration of tax revenues and creating a full tax advisory centers on literacy will only populist slogan, and do not lead to better quality services to citizens and ensure consistently high fiscal needs of the state