The article considers some aspects of the administration of taxes and levies in Ukraine It sheds the light on the reasons and causes of the faults in taxation reforms and administering taxes and other fees paid by the Ukrainians. The analysis has been done on the basis of scientific works of Ukrainian and foreign scientists and regulations of the legal framework that regulate relations in the areas under the analysis. Much attention is paid to the comparative analysis of the theoretical approaches to the definitions of the key notions of this study: “tax”, “levy”, “administration” and “administration of taxes and levies”. The author lays emphasis on the ways of improving the administration of taxes and levies in accordance with the legislation, analyzes forms, methods and mechanisms of changes in the work of the State Fiscal Service of Ukraine (SFS) and suggests some possible ways of how to return taxpayers’ confidence to this service. The author concludes that this might facilitate the removal of capital from the shadows and as a result it will promote the increase of budget revenues.

В статье с учетом научных взглядов ученых и положений правового поля, которое регулирует отношения в исследуемой сфере, определены некоторые аспекты администрирования налогов и сборов в Украине. Исследованы теоретические подходы к определению понятий «администрирование» и «администрирование налогов и сборов». На основании конструктивного анализа норм законодательства сформулировано авторское видение проблем в указанной сфере, а также возможных перспектив совершенствования системы администрирования налогов и сборов в Украине.