Розглянуто основні соціальні, економічні та міжнародні чинники вдосконалення адміністративно-правового регулювання фіскальної політики України. The main factors that determine the need to improve the administrative and legal regulation of fiscal policy in Ukraine identified social, economic and international factors, the existence of which is caused by modern economic and political situation in Ukraine. Social factors are the main necessitating improvement of administrative and legal regulation of fiscal policy in Ukraine, because the state tends to move closer to European standards of living of the population.