АДМІНІСТРАТИВНО-ПРАВОВІ ЗАСОБИ ПРОТИДІЇ КОРУПЦІЙНИМ ПРАВОПОРУШЕННЯМ У ПОДАТКОВІЙ СФЕРІ

The article emphasizes that administrative and legal means of combating corruption offenses in the tax sphere constitute a holistic and multi-component system that combines legal norms, organizational procedures and institutional mechanisms aimed at reducing corruption risks in the activities of tax authorities. Their peculiarity lies in their dual nature: on the one hand, they are a tool for ensuring legality and integrity in the work of officials, and on the other - a guarantee of protecting the rights and legitimate interests of taxpayers. In this area, administrative and legal means perform preventive, regulatory, control, punitive and educational functions, which together create the basis for the formation of transparent and fair tax administration. It is proven that in view of the above problems, it is important to improve the legislative framework, especially regarding mechanisms for preventing conflicts of interest, procedures for official investigations and deadlines for bringing to administrative responsibility. A fundamentally important direction is the reduction of discretionary powers through the automation of tax administration processes and the full transition to electronic services.