Certain aspects of taxation at the local level

Abstract

Introduction. The article considers some aspects of taxation at the local level. The legal regulation of local taxes in Ukraine is determined. The purpose of the article is to clarify certain aspects of taxation at the local level. Summary of the main results of the study. The author focuses on financial decentralization, which should result in greater autonomy of local governments in the collection of taxes and fees. It is determined that local taxes are mandatory payments, the amount of which in accordance with the legislation of Ukraine is set by the local government in the relevant territorial-administrative unit and credited to its local budget. The legal bases of local taxation in foreign countries are described. In general, the local taxation of different countries differs significantly depending on various factors, in particular, the general standard of living, socio-economic policy, the level of legal culture of citizens, the properties of the tax system, minimize possible forms of tax evasion. Powers of local self-government authorities to establish local taxes and fees in foreign countries. The most significant shortcomings of local taxation in Ukraine are emphasized, among which: insignificant fiscal role of local taxes and fees, and, consequently, low specific share in local budget revenues, in gross domestic product; a small list of local taxes and fees compared to other countries; lack of absolute independent rights of local governments to introduce their own taxes and fees on their territory; lack of interest of local authorities in attracting additional funds from local taxes and fees; lack of interdependence between the level of public services in a given area with the tax capacity of the population, etc. The focus is on the latest changes in local tax legislation and the conditions for administering certain local taxes. Conclusions. It is concluded that local taxes and fees in Ukraine play an insignificant role in the formation of local government finances compared to the revenues of local budgets of foreign countries. Proposals for improving the local taxation system in the context of financial decentralization have been developed.