FOREIGN EXPERIENCE OF PUBLIC MANAGEMENT OF BUDGET-TAX RELATIONS IN CURRENT ECONOMIC CONDITIONS

Abstract

The article examines the foreign experience of state management of fiscal relations in modern economic conditions. The importance of the conceptual framework in public administration is based on, the importance of the exchange of tax information between jurisdictions of different levels. The world practice of the tax administration system is learned and the experience of rationalization of tax relations is shown in the context of the implementation of the “single window single declaration single payment” concept. The tax burden figures for some countries of the world are proposed and the main directions for improving and harmonizing relations between regulatory bodies and taxpayers are formulated.