Halamai R. Transformation of the tax system of Ukraine in the conditions of local self-government reform.

In the dissertation the theoretical generalization is made and practical recommendations concerning development of tax system in the conditions of reform of local government are investigated. The paper proposes a comprehensive approach to defining the tax system with an emphasis on the argumentation of the need to realize the internal potential of the tax. A methodical approach to assessing the tax effectiveness of UTC’s budgets is proposed in order to rank them to justify the advantages and disadvantages of tax development at the local level, identify trends and risks of communities and effectiveness of local governments in usage of their powers in the field of taxation. The proposed approach is tested and the corresponding conclusions are made, which meet all-Ukrainian tendencies of the tax system development at the local level. The ways of development of the tax system in the direction of ensuring the financial independence of territorial communities are substantiated. The analysis of experience of development of tax system in the conditions of strengthening of local self-government in the EU countries is carried out. Conceptual bases of development of tax system in the context of strengthening of financial capacity of local government on the basis of the certain problems of development of tax system are offered. The main directions of using tax instruments in the context of strengthening the financial capacity of local self-government are substantiated.