LOCAL TAXES AND FEES AS A SOURCE OF BUDGET RECEIPT FORMATION

Author:

Zhavoronok Artur, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubinskyi Str., Chernivtsi, Ukraine).

Abramova Alla, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubinskyi Str., Chernivtsi, Ukraine).

Vyhovska Valentyna , Chernihiv National University of Technology (95 Shevchenka Str., Chernihiv, Ukraine).

Language: ukrainian

Annotation:

The article substantiates the theoretical and methodological foundations of the functioning of the system of local taxes and fees are substantiated, the economic essence of local taxes and fees and their significance in the formation of the financial base of local self-government are considered. The estimation and analysis of the influence of local taxes and fees on the formation of the revenue part of local budgets of Ukraine is carried out. It is determined that the reform of the system of local taxes and fees should be carried out in order to maximize and stabilize local budget revenues, take into account the interests of the enterprise, regulate the actions of market mechanisms and implement socially equitable fiscal policy.

Key words:

local taxes and fees; city budget; tax system; tax elements

Download