User experience as a factor of digital fiscal policy effectiveness: analysis of international practices and Ukrainian perspectives

he subject of the study is the user experience quality of digital government services in fiscal policy. The purpose of the study is to determine the relationship between digital fiscal services design and the economic performance of tax administration, identify mechanisms of UX influence on tax collection efficiency, and develop recommendations for user experience optimization to enhance the economic effectiveness of fiscal authorities.Research methods. In the research article, were used the methods of analysis, comparison, generalization, and a systematic approach were used to study user experience design practices and their impact on the effectiveness of fiscal policy. Research results. The article substantiates the impact of user experience (UX) quality on the digitalization of fiscal services as a tool for enhancing the effectiveness of public administration. A well–designed user experience contributes to reducing the number of errors during user interaction with platforms, particularly tax–related ones, positively influences the level of voluntary tax compliance, and strengthens public trust in state institutions. Based on international and Ukrainian experience, the key factors for the successful application of design approaches in the public sector are identified, including user–centricity, cross–sector collaboration, and adherence to principles of accessibility and security. Strategic directions for the further development of digital fiscal services are outlined, including the active involvement of user experience design specialists in digital transformation teams, the improvement of users’ digital literacy, and the introduction of metrics to evaluate the impact of design on the effectiveness of fiscal policy.Work results. The analysis has shown that the quality of user experience in fiscal portals is a crucial factor in the effectiveness of a digital state, as it directly affects the convenience of citizen interaction with government institutions, which in turn may positively influence national economic policy and voluntary tax compliance. Within the framework of this study, a set of practical recommendations has been developed, including the creation of UX standards for public services, the establishment of interagency coordination, the implementation of UX performance metrics, the training of public servants, and the integration of fiscal portals into a unified digital ecosystem.