Ibatullina A. The development of local taxation in Ukraine

Object of research: the mechanism of formation and functioning of budgetary-tax system in Ukraine. Research objective: research of theoretical-methodical bases and collaboration of directions and practical recommendations concerning improvement of the local taxation in the conditions of expansion of a financial autonomy of local government. Methods: monographic; abstract-logic; constructive; comparative analysis; correlation-regression analysis; correlation; graphic and other. Theoretical and practical results: the theoretical positions presented in thesis, conclusions and offers concerning development of the local taxation deepen system approaches to their studying, and also create a basis for revealing and the decision of modern problems of financial decentralisation of local governments. Scientific novelty: For the first time the economic-mathematical model of forecasting of receipts of local taxes and tax collections on the basis of allocation casual and not casual an economic event component is developed; classification of local taxes and tax collections, an estimation of efficiency of the local taxation, the argument of introduction of the tax to real estate as a part of the local taxation is improved; have got the further development propositions concerning adaptation of local gathering to specificity of concrete regions, recommendations concerning expediency of reconducting separate taxes from nation-wide to the local taxation, positions concerning carrying out of tax certification of regions. Introduction degree: results are used by the Ministry of an agrarian policy of Ukraine, the State tax administration in the Kiev area, applied in educational process of National university of bioresources and wildlife management of Ukraine.