Фактор довіри у функціонуванні податкової системи

In the conditions of war and post-war reconstruction, the need for financial resources is growing, therefore, the issue of increasing taxpayers’ responsibility for fulfilling obligations to the budget arises. It is possible to influence the behavior of taxpayers both by strengthening control and by increasing the level of trust in the authorities. Therefore, the study of the phenomenon of trust is relevant and will make it possible to find out the significance of this factor in the tax system performance.Problem Statement. The understudied aspects of trust are as follows: 1) the components of trust for participants in tax relations; 2) the assessment of the role of trust in the tax system performance; 3) the directions of trust formation considering the conditions in Ukraine.The purpose of the article is to assess the impact of trust on taxpayers' commitments to pay taxes in Ukraine, identify its place among the factors that influence tax compliance, and substantiate the possibilities of strengthening the influence of trust on the behavior of taxpayers, taking into account current conditions. The working hypothesis is that trust is a necessary, but not sufficient, motivation for taxpayers to pay taxes in full and on time.Methods. We apply the methodological approaches of Ukrainian financial science, classical and neo-institutional scientific schools, The results of sociological surveys were used to assess the impact of trust on the functioning of the tax system in Ukraine. In addition, based on the logical assumptions, we justify the indicators for assessment and apply analytical procedures with components of comparisons.Results. The area of trust is formed based on the interaction of actors involved in tax relations and includes both trust by taxpayers and the state. Trust and willingness to pay, on the one hand, and statutory enforcement and commitment, on the other hand , are so closely bound that it is virtually impossible to separate them. Changes in the dynamics of tax revenues and the level of trust do not always show an appropriate correlation. The growth of tax revenues occurs both against the backdrop of rising trust and its decline. During periods of political cycles where the trust is growing, the level of the shadow economy remains high.Conclusions. The behavior of taxpayers is influenced by a number of both objective and subjective psychological factors. Although the factor of trust has an impact on taxpayers' behavior, it is currently imposs