The article deals with an important and relevant topic — Ukraine's participation in international cooperation in the field of combating corruption. The authors emphasize that measures taken solely at the domestic level are not sufficient to effectively and comprehensively counteract this destructive phenomenon. The authors analyzed the scientific doctrine on the nature and importance of international cooperation. The authors used general scientific and special scientific methods, which provided an objective analysis of the research purpose. The research methods ensured the comprehensiveness and completeness of the study, the validity of the scientific results. It is proposed to analyze Ukraine's participation in international cooperation against corruption through the prism of international anti-corruption legal acts. First, the authors focus on the UN Convention against Corruption. The documents adopted within the framework of the activities of the Council of Europe and the Group of States against Corruption (GRECO) are then analyzed. In particular, the Criminal Law Convention on Corruption (ETS 173), the Civil Law Convention on Corruption (ETS 174), the Council of Europe Convention on the Manipulation of Sports Competitions (CETS 215), Recommendations on Codes of Conduct for Public Officials (Recommendation No. R (2000) 10), Recommendations on common rules against corruption in the funding of political parties and electoral campaigns (Recommendation Rec (2003) 4). Particular attention is paid to the EU Anti-Corruption Initiative (EUACI), funded by the European Union and co-financed and implemented by the Ministry of Foreign Affairs of Denmark. This initiative exists to promote anti-corruption reforms. The EU Anti-Corruption Initiative in Ukraine (Phase II) agreement concluded between the Government of Ukraine and the European Commission is analyzed. The conclusion is drawn about the need and importance of international cooperation in combating corruption. However, it is noted that the effective fight against corruption requires taking into account the historical experience of a particular state.

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.

Podtrzymywanie międzynarodowej współpracy w zakresie spraw celnych państwa jest istotnym elementem polityki zagranicznej Ukrainy. Trwające reformy ukraińskiego systemu celnego oraz zmiany w prawie celnym w kontekście procesów integracji europejskiej rodzą potrzebę przeprowadzenia analizy zaangażowania krajowych organów celnych we współpracę międzynarodową. W związku z tym w artykule przeanalizowano główne przepisy regulujące współpracę celną między Ukrainą a UE, a także członkostwo Ukrainy w głównych organizacjach międzynarodowych, stanowiące podstawowy bodziec do jej przystąpienia do umów międzynarodowych w sprawie upraszczania i harmonizacji krajowych procedur celnych. Z analiz tych płynie wniosek, iż obecnie w Ukrainie istnieją szczegółowe ramy regulacyjne umożliwiające krajowym organom celnym ustanawianie i utrzymywanie międzynarodowych stosunków celnych zarówno z zagranicznymi organami celnym, jak i z organizacjami międzynarodowymi, których ustawowe obowiązki obejmują działania na rzecz współpracy celnej.

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