Правове регулювання відносин щодо оцінювання рівня задоволеності суспільства діяльністю фіскальних органів держави

The article studies the European experience of legal regulation of relations regarding the assessment of the level of satisfaction of different segments of society with the activities of fiscal (tax and customs) authorities. It is determined that the results of such activities have a significant impact on the state of improvement of public-private relations in foreign countries. As a result of the study of doctrinal positions, it was established that domestic scientists support the need to form a developed system for assessing the activities of public sector entities, but do not fully provide proposals for the legislative improvement of such public-administrative relations. Some examples of foreign experience in assessing the level of satisfaction of payers with the activities of fiscal authorities in France, Poland, and Spain are considered. The presence of a stable toolkit for such assessment in foreign countries is established. The consolidation and consistency of the activities of the public administration of foreign countries in obtaining, processing, and further using effective assessment indicators is characterized. It was determined that the administrative and legal practice of the studied assessment is a useful tool for promoting the organization of public administration in European countries, which is formed on the basis of involving representatives of different segments of society (taxpayers, users of tax and customs services, etc.) in such an assessment by direct questioning or using technologies for remote information retrieval. The result of using such an assessment practice is the approximation of the service activities of fiscal authorities to the expectations and needs of society. The possibility of implementing individual elements of the legal mechanism of foreign satisfaction assessment into the legislative space of Ukraine was considered. It was determined that the tools of the theoretical and legal model of such an assessment in Ukraine should be monitoring, expert survey, analysis, etc., and the purpose of the assessment: personnel competence - the ability of specialists to meet the standards of professional ethics; comfort - ensuring proper conditions for receiving tax and customs services. Amendments to Ar t. 71-72 of the Tax Code of Ukraine on expanding the category of information and analytical support for the activities of regulatory authorities with elements of assessing the level of taxpayers’ satisfaction with the activities of such authorities. It was determined that it would be appropriate to create a structure in Ukraine to protect taxpayers’ rights as a collegial body composed of representatives of public administration bodies, public organizations, taxpayers, etc.