АКТУАЛЬНІ ПІДХОДИ ЩОДО УДОСКОНАЛЕННЯ СУЧАСНОГО ПРАВОВОГО ЗАБЕЗПЕЧЕННЯ МІСЦЕВОГО ОПОДАТКУВАННЯ В УКРАЇНІ

Abstract

The scientific article is devoted to research of the relevant approaches to the modern legal support of the local taxation in Ukraine. The operating of legal support of the local tax and fees is analyzed in Ukraine, the ways of formation of the revenue part of local budgets are revealed and the necessity of improvement of the system of local taxation in Ukraine in order to increase the fi nancial stability of territorial communities is substantiated. Th e problems and lacks of the legal support of the domestic of local taxation in the conditions of decentralization are identifi ed and the ways of their solution are suggested.