Ryzhiy A. Legal regulation of local taxes and fees in terms of decentralization

The dissertation defines the essence and legal aspects of the concept of decentralization, in particular, financial decentralization and to investigate their legal genesis. The legal nature of local taxes and fees is considered: their types, historical aspects of origin are singled out. The role of taxes and fees in the formation of local budget revenues has been established. The legislation of Ukraine on collection of local taxes and fees in the conditions of decentralization is analyzed. The legal characteristics of the property tax in the conditions of decentralization are given. The legal bases of collecting the single tax in Ukraine are considered. The legal nature and peculiarities of collecting parking fees for vehicles are described. The legal characteristic of the peculiarities of collecting the tourist tax is given. Recommendations for improving the legislation in the field of legal regulation of problematic issues of financial decentralization in Ukraine are provided. The possibility of introducing international experience in collecting local taxes and fees is considered.