Threats and challenges in the fiscal sphere of Ukraine and ways to overcome them

: Th e article considers the main threats and challenges to the stable and eff ective development of the fi scal sphere in Ukraine and the reasons for their occurrence. Th e ways to overcome these problems are identifi ed. It was demonstrated that in order to increase the level of effi cient functioning of the fi scal sphere and ensure the fi scal security of Ukraine, fi rst of all, a political will and a system of measures that prevent and counteract its threats and challenges are needed. Another important step towards increasing the capacity of the fi scal sphere is the adoption of a number of management decisions in the system of public administration regarding the fi scal sphere functioning. It is also necessary to carry out reforms in the law enforcement sphere, modernize law enforcement practices as well as to conduct the necessary intelligence activities for studying the current situation in its development, where threats are relevant.