LOCAL TAX SYSTEM OF UKRAINE: THE CURRENT STATE AND WAYS OF REFORMING
Journal Title: Інноваційна економіка - Year 2017, Vol 69, Issue 5
Abstract
Purpose. Purpose of the article is to study the current state of local taxation in Ukraine and to develop scientific approaches to reform it in the present conditions of political and economic changes. Methodology of research. Methodological basis of research were the general scientific methods, such as: systematic approach, methods of structural, comparative and statistical analysis (analysis of the current state of formation of local budgets revenue from local taxes and fees); methods of assumption and generalization (identification of shortcomings of collecting these taxes and fees, that negatively reflected on the financial support of local government); logical and dialectical methods (determining the vector of development of Ukrainian system of local taxation). Findings. The features of development of local taxation system in period before and after passing the Tax Code of Ukraine are determined. The current state of local taxes and fees in the structure of local budgets is analyzed. The causes of complicated and economically unjustified mechanism of collection this taxes and fees are substantiated. The role of the single tax as a main financial resource and regulator of economic processes is identified. The shortcomings that are not allowed to fully use property tax to ensure the economic independence of local government are revealed. The prospects of development of property tax subsystem are described. Originality. The novelty of scientific result is defined in develop scientific approaches to reforming Ukrainian system of local taxation, that provides for implementation of its greening. Practical value. The results are the basis for solving problems of improving financial providing of local government and fiscal role of local taxes and fees.
Authors and Affiliations
Vitalii Pysmennyi
Keywords
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