The object of the research is public relations arising in the sphere of taxation by local taxes and fees in Ukraine. The ob-jective of the thesis is to define the features of administrative and legal regulation of local taxes and fees in Ukraine in the conditions of European integration and to develop propositions for its improvement based on the system analysis of the provisions of the theory of administrative and tax law, domestic legislation, European Union law, member-states of the European Union and the practice of its implementation. The methodological basis of the thesis is a set of General scientific and specifically-scientific methods of scientific knowledge: logical-semantic, structural-logic, history-legal, method of classification and grouping, formal and dialectical, methods of analysis and synthesis, comparative legal method. Scientific novelty of the obtained results is that the thesis is one of the first systematic studies of theoretical and practical problems of administrative and legal regulation of local taxes and fees in Ukraine in terms of European integration. For the first time, the author has suggested to consider the classification of local taxes and fees in terms of the matter of tax legal relations and in terms of the object of tax legal relations; has defined the belonging of local taxes and fees to the functional component of the tax system of Ukraine, in particular the subsystem of taxation, namely taxation by local taxes and fees; has grounded the expediency of establishing a Single Coordinating Center of Interaction between the State Fiscal Service of Ukraine with local self-governments to administer local taxes and fees in order to ensure a systematic constructive cooperation between these authorities and effective solution of the tasks of socio-economic development; has formulated the author’s point of view on the principles of proper administration in the sphere of taxation, which follow the member-states of the European Union (transparency, exchange of information, fair tax competition), and the possibility of their implementation into the national legislation that will harmonize the administrative and legal regulation of local taxes and fees in Ukraine with European Union law. The practical significance of the obtained results is in the fact that provided theoretical conclusions and recommendations of the thesis may be used in the development of concepts, programs and plans of local self-government development and territorial organization of power, as well as for the development and adoption of normative and legal acts regulating relations in the sphere of taxation by local taxes and fees, and as the material for writing textbooks, manuals, lectures in «Administrative Law», «Administrative Liability», «Tax Law». Results of the study may be used in the research field, legislative and law enforcement activities, as well as in the training process.
