Quarantine economic conditions put forward new demands to tax administration’s efficiency as a priority source of the EU financial resources. The relationship between fair, efficient, sustainable taxation and budget revenues’ adequacy to finance social and economic investment, innovation, and development needs is evident. Therefore, ensuring tax administration’s efficiency and effectiveness in any EU country is of theoretical and practical importance.The study aims to deepen the VAT administration’s theoretical and applied provisions in e-commerce operations in a global convergence of the national economic systems. The analysis of the state and forecast of the VAT mobilization in the EU countries’ e-commerce operations are presented. The research’s specific is to assess the VAT tax base’s future size in the context of changes in the EU tax legislation. According to the scientific literature analysis, in forecasting the studied tax, it is advisable to use econometric forecasting methods based on time series models.As the result of the study, the forecast volumes of the VAT base of Eastern Europe and the amount of approximate future tax revenues are presented. The obtained results confirm the relationship between the growth of e-commerce and VAT tax revenues under such transactions. It led to the presentation of the author’s vision of the VAT administration ecosystem for e-commerce transactions and the allocation of its functional entities.The directions on achieving the VAT mobilization’s maximum volumes following the EU tax legislation requirements in European integration and globalization were substantiated. The submitted conclusions are entitled to be used in tax administration processes to forecast other tax payments.

The research is devoted to the problem of improving tax administration in the context of effective public administration in the case of Eastern Europe. After analyzing scientific approaches to clarify the essence of tax administration in the public administration system, it is proposed as a component of tax administration in public administration, a systemic mechanism, whose elements implement the guidelines and priorities of the state program through complex organizational and administrative structures and procedures, for the formation of centralized and decentralized financial resources on the basis of the integrity, punctuality and efficiency of the tax obligation by subjects of tax relations. The complex factors of economic and geopolitical development are reflected in trends and analytical indicators to assess the effectiveness of tax administration (integrated indicator) through the prism of the normalized performance coefficients of its administration and the work of tax inspections. As a conclusion on the basis of the identified factors of subjective and objective influences, a set of measures has been proposed to improve tax administration in the context of public administration within the framework of remote cooperation.

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In the article, based on the analysis of doctrinal sources of domestic and foreign legal scholars, an attempt is made to establish the relationship between the concepts of civil society and public control. To solve this problem, the author analyzes the content and main features of these categories, as well as their relationship with the term rule of law. emphasize that civil society and public control are interrelated and complementary concepts. The development of civil society inevitably improves the efficiency of the organization and implementation of public control, which is its necessary tool that can neutralize illegal decisions and actions of public authorities. As for the legal provision of public control, it should be emphasized that the latter, although it has a certain normative basis in the form of separate articles of the Constitution of Ukraine, the Law of Ukraine "On Access to Public Information", the Law of Ukraine "On Citizens' Appeals", the Law Ukraine "On democratic civilian control over the military organization and law enforcement agencies of the state", but deprived of a consolidating principle, as the Law of Ukraine "On Public Control". Civil society and public control are interrelated and complementary concepts.

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