Borysenko V. Legal basis of administration of local taxes and fees in Ukraine

TThe object of research: public relations to arise in the administration of local taxes and fees in Ukraine. The aim of the thesis: to define features of the legal basis of administration of local taxes and fees in Ukraine. Methods: a complex of general and special-legal methods of scientific knowledge: dialectical, historical, formal and legal ones, methods of induction and deduction, statistical and others. Scientific novelty: for the first time it is given a definition of «local tax», which means, unconditional payment, to be set according to the list and within boundary limits of the Tax Code of Ukraine, by the decisions of village, town and city councils within their power, credited to the respective local budgets and «local tax collections», which are a compulsory payment, to be set according to the list and within the boundary limits of the the Tax Code of Ukraine, by the decisions of village, town and city councils within their powers, duties levied on taxpayers, at condition that they receive special benefits as a result of geting them from local authorities and other authorized bodies and persons of legally significant actions which are credited to the local budgets. Main principles of administring of local taxes and fees are grouped and described. It is grounded the expediency of denying «property tax» as a legal structure. After estabilising the political and economic situation in the country it is offered to inlarge the list of local taxes and fees due to the introduction in Ukraine of a new local tax – on dogs and it was developed a mechanism of administring of this tax. Practical value: the results of the research can be used: in the research field – for further developing the theoretical and legal regulation on improving the administration of local taxes and fees, as well as development programs and concepts in the field of taxes; in law-making – with the aim of improving the tax legislation of Ukraine regarding local taxes; in enforcement activity – for the improvement of village, town and city councils in the administration of local taxes and fees on the interpretation of the decisions to establish local taxes and duties, control of their own decisions in the field of taxes. Scope: in the learning process at preparing materials for lectures and conducting seminars and practical hours on the subjects «Financial Law», «Tax Law», «Budget Law».