РОЛЬ МЕСТНЫХ НАЛОГОВ И СБОРОВ В ФОРМИРОВАНИИ БЮДЖЕТОВ УКРАИНЫ В УСЛОВИЯХ ДЕЦЕНТРАЛИЗАЦИИ ВЛАСТИ

Abstract

The article reveals the role and significance of local taxes and fees in shaping the budgets of Ukraine in the present conditions. For this purpose, the issues of decentralization of power in the form of increasing powers of local self-government bodies concerning the self-regulation of the size of local taxes and fees are investigated. The role of territorial communities in the financial provision of the respective administrative-territorial unit is determined. The paper also analyzes the tax revenues of the state budget in recent years, taking into account changes in tax legislation, in which local taxes include a property tax other than land, transport tax, land tax and rent, as well as a single tax, and before Local fees include parking fees for vehicles and tourist fees. On the basis of the study, it is proposed to approve in the new Tax Code of Ukraine an expanded list of local taxes and fees that local councils will be able to independently establish in the respective territories to replenish local budgets.