Establishment and development of legal support of the local taxation system in Ukraine: historical aspect

Abstract

The article considers the system of local taxes and fees in Ukraine before and after the adoption of the Tax Code. The role of local taxes and fees in the formation of local budget revenues is analyzed. The problems of local taxation at the present stage are considered. It is noted that local taxation is one of the three points of two different systems intersection: forming part of state taxation system, local taxes and fees are the local self-governing attribute. It is stated that in economic and legal thought the local taxation is characterized as a structural branch in public financial management of the country or as a natural right of territorial communities (groups) etc. It is emphasized that the local taxation system of Ukraine in the modern dimension has passed hard and controversial way. Possible directions for improving certain local taxes reforms are outlined and the criteria of influence on prospective development of the local taxation system in Ukraine are identified. It is pointed that the system of local taxes and fees, as well as the tax system in the country in a whole, needs to be improved because it is required, on the one hand, providing financial resources for the Local governments needs and, on the other hand, serving as a tool for local socio-economy policy concentrated on fulfilling the tasks of balanced economy and regional development. It is concluded that the search for directions to increase the amount of local taxes and fees should go not only on the way of increasing the amount of taxpayers and expanding the taxation base but also in the way of choosing such taxes and the establishment of such taxpayers that would provide small administrative expenditure and effective tax control with a sufficient amount of revenue which will provide the opportunity to create a reliable source of revenue for private local budgets