Pichotska O. The Formation and Development of the System of Local Taxes and Dues in Ukraine

The dissertation is devoted to the problem of the formation of local authorities' financial resources, local taxes and dues being their main source, to the process of formation of local taxation as well as to the definition of its role in the system of functioning of local authorities and state on the whole. The paper contains a comprehensive analysis of local taxation system, and shows its role and place in the state's economic system. Proceeding from the analysis of the existing practice of local tax and dues levying the author proves the necessity to reform local taxation, improve the mechanisms of levying local taxes to insure full and timely income of local taxes and dues to local budgets. The problems of local taxation as well as their results have been shown. Proposals concerning the introduction of changes and amendments to the Draft Taxation Code of Ukraine and other legal instruments, the revision of the list of local taxes and dues, the inclusion of assessed taxes into it with the aim of providing local authorities with financial resources necessary for performing their functions and tasks have been worked out and suggested.