Modern System of Local Taxes and Fees in Ukraine

Abstract

Local taxes and fees are the financial basis of the local self-government. The implementation of the constitutional guarantees of independence of local governments depends on securing sufficient and stable sources of own revenues of local budgets in the legislation. After all, the local authorities are endowed with real powers to impose and to levy these taxes and fees. The paper describes the modern system of local taxes and fees in Ukraine. The specifics of local taxes and fees are revealed. The types of local taxes and fees are analysed. The features of each of the local taxes and fees are investigated.

Keywords

• tax law
• tax legislation
• local taxes and fees
• property tax
• land tax
• transport tax
• single tax
• tourist fee
• ukraine