LOCAL TAXATION: PROBLEMS OF CURRENT LEGISLATION

Abstract

The article highlights basic problems of improving the legislative regulation of local taxation at the present stage. Institutional bases of development of the system of local taxation in Ukraine in the conditions of decentralization are substantiated. The main normative legal acts regulating the collection of local taxes and fees are analyzed. Peculiarities of collecting local taxes and fees, functions of local self-government bodies are considered. The main problems of financial decentralization and local taxation are identified, and the ways of further improvement of the mechanisms of its legal regulation are suggested. It is concluded that not only the legislative base of local taxation needs to be improved, but also the legislation on local self-government through codification. Emphasis is made on the fact that improvement of the legal framework in the field of local taxation should be based on the foundations of the current tax system and should comply with the provisions of the international regulations on local selfgovernment implemented by Ukraine.