IMPROVEMENT OF LOCAL TAXES AND FEES ADMINISTRATION IN UKRAINE
Journal Title: Проблеми системного підходу в економіці - Year 2018, Vol 6, Issue 68
Abstract
The article states that local taxes and fees in Ukraine make up the largest share in the structure of local budget revenues and is one of the important economic instruments of state regulation.Is substantiated the theoretical and methodological bases of functioning of the system of local taxes and fees,analyzed the main problems of the domestic system of local taxation at the present stage of economic development, inspected the sources of local budget revenues formation, substantiated the role of local taxes and fees attached to the formation of local budgets, and singled out the most optimal directions for its perspective development and improvement for the near future, namely: directing to create a solid financial and economic base of local self-government; the creation of a favorable tax environment for activation of entrepreneurial activity; improvement of the legislative framework; rationalization of tax; work on improving the legal culture of the population; improvement of fiscal efficiency of compulsory payments. Accordingly, the reform of the local taxes system and fees should be carried out in order to maximize and stabilize the revenues of local budgets, taking into account the interests of the enterprise, regulating the actions of market mechanisms and implementing socially fair fiscal policy. Local governments do not have sufficient influence on the introduction of tax rates, which gives them reason to blame the central government for the poor quality of services that are being provided at the expense of local budgets. Achieving the growth of local taxes and fees is necessary not only through the simple increase of taxpayers and the expansion of the tax base, but also by creating favorable conditions for taxation. Compliance with these requirements is a guarantee of a strong and stable system of local taxes and fees in Ukraine.
Authors and Affiliations
Dmytro Savchuk
Keywords
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- EP ID EP562377
- DOI 10.32782/2520-2200/2018-6-29
- Views 129
- Downloads 0
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