Local taxes and charges and their role in the formation of tax receipts of local budgets in Ukraine

Abstract

With the proclamation of Ukraine's independence, the process of formation of the state tax system has actually begun. At the same time, the process of improving the system of taxation of the state as one of the signs of a sovereign state is still ongoing, which is confirmed by annual changes to the tax legislation. This is due both to the socio-economic conditions of Ukraine's development as a democratic and rule of law, requiring senior officials to review the principles of legal regulation of a number of priority social relations, some of which are social relations in the field of taxation, and to the European integration processes in the country, which have intensified significantly in recent years. The article deals with the nature of local taxes and fees that come to local budgets. The classification of local taxes and fees is reviewed. The mechanism of collecting local taxes and fees is shown. Local taxes and fees in the 2017-2018 budget of Ukraine are analyzed.