The aim of the paper is to study the conceptual foundations of the system of fiscal management in Ukraine. Aim of paper: a) disclose the purpose and features of the state tax management in Ukraine; b) highlight the problematic issues of national government tax management to find prospects improvements. When writing article following methods were used: systematic and dialectical, logical generalization, comparison and synthesis. The information base for the study is national law and regulations of labor, leading domestic and foreign scholars and practitioners from a wide range of socio-economic and financial problems. The paper systematize available in domestic and foreign scientific schools tht definition of “state tax management” and there are three approaches to the interpretation of the essence of this category: organization and management, process and system. The author interpretations of “state tax management,” which refers to the management of tax by means of tax forecasting, planning, management and monitoring for decision-making to influence the socio-economic development of countries and regions. Given the components of the state tax management, namely, tax forecasting, planning, management and control, state tax management subjects are divided into three groups: 1) the authorities empowered to develop and / or adopt regulations in the field of taxation; 2) the bodies of special competence; 3) taxpayers. On the basis of existing theoretical approaches to the principles of tax management and general management the following principles of state tax management are identified: a) system: democracy, the legal ordering, commitment, competence, and publicity; b) organization, clarity, certainty, efficiency, convenience, usability, manageability; c) structural: the relationship with the overall system of economic management and finance; interconsistency and complementarity tax management purposes; prioritize and sequence to achieve the objectives; situational approach; the efficiency of tax management purposes due to their compatibility, concentration, differentiation and combination; territorial and sectoral approach to decision-making in the field of taxation; taking into account the risk factor in decision-making; personal responsibility of the tax staff; motivation of management activities during fiscal management. Examined the conceptual principles formed the basis of the formation mechanism of tax management, which, formed not only on the basis of a coherent system of principles, instruments, legal, informational and analytical and organizational (HR) software, but considers the impact of institutional, legal, political, social and economic factors. 

management, tax administration, tax management, tax policy, management decisions