Savchenko A. Administrative and legal mechanism of collecting local taxes and fees of Ukraine in the conditions of decentralization

The dissertation is devoted to the study of the administrative and legal mechanism of collecting local taxes and fees of Ukraine under decentralized conditions. The general characteristics of local taxes and fees of Ukraine are given and the influence of decentralization processes on their management is determined. The essence and structure of the administrative and legal mechanism of collecting local taxes and fees are revealed. The peculiarities of the functioning of the administrative and legal mechanism of collecting local taxes and fees of Ukraine in the conditions of decentralization have been determined. Concepts and features of administration of local taxes and fees of Ukraine in the system of their management are revealed. The necessity of interaction between the authorities of the State Fiscal Service of Ukraine and local self-government authorities in the conditions of decentralization is substantiated