Statsenko A. Legal Regulation of Local Taxes and Dues.

Problems of regulations of local taxes and dues are researched in this thesis according to the law of Ukraine. Ways of improvement of the tax law as to the receiving of the local taxes and dues are examined in this thesis; their positions in the system of local budget revenues are also analyzed in this research paper. Meaning of the local taxes and dues for financial insurance for the development of the territorial (local) societies are characterized. The whole system of the local taxes and dues are classified according to some features. The most important (global) of them are due to the structure of the dissertation. According to this, local taxes and local dues are examined in the separate chapters. Local dues are collected in the blocks of outgoings that are ensured the majority of the revenues to the local budgets and group of dues receiving of which does not connect with the revenues of the considerable sum of money, but which are realized by arranging regulating functions on the local level.