The dissertation is one of the first in Ukraine complex monographic research of theoretical, legal and organizational questions of legal regulation of administration of taxes and fees.
According to the results of the research has been clarified the essence of a number of elements of the conceptual and categorical apparatus, which ensures the legal functioning of the administration relations of local taxes and fees and legal regulation of this activity, for some of them were made author's definitions: "Administration of local taxes and fees", "municipal legal act in the field of administration of local taxes and fees", "single tax", "tourist tax", "fee for parking spaces for vehicles", "local fees", which reflect the main features of such complex, multifaceted and dynamic phenomena as the administration of local taxes and fees and ensuring its legal regulation еtc.
As a result of studying the legal nature of the administration of local taxes and fees, this phenomenon should be considered as a set of norms, rules, methods, techniques and tools, decisions and procedures by which bodies implementing state tax policy, local governments, their officials and tax agents execute management activities in the tax sphere aimed at establishing local taxes and fees, organization of identification, accounting of payers of local taxes and fees and objects of taxation, providing service to taxpayers of local taxes and fees, organization and control over the payment of local taxes and fees and their receipt in local budgets, respectively to the established law.
Based on the results of the study of the history of formation and development of the institute of local taxes and fees, it is concluded that the historical experience of the institute of local taxes and fees can be characterized as a process of evolution of special instruments of financial income to meet social, political, economic and vital needs of the local government institutions, which objectively expresses the development of the administrative mechanism of the state, due to the peculiarities of public administration at each historical stage.
The study of the system of normative legal acts that form the basis of legal regulation of local taxes and fees classification of acts at two levels: state (Constitution of Ukraine, laws of Ukraine, resolutions of the Cabinet of Ministers of Ukraine, orders of the Ministry of Finance of Ukraine and the State Tax Service of Ukraine) and local (decisions of village, settlement, city councils and councils of united territorial communities).The classification of normative-legal acts providing regulation of local taxes and fees is completed on the basis of subject orientation: aimed at regulating: the functioning of the institutional structure that ensures the administration of local taxes and fees; procedures for the administration of local taxes and fees; identification and accounting of payers of local taxes and fees; identification and accounting of objects of local taxation; organization of acceptance and processing of tax reporting of taxpayers of local taxes and tax collections; providing service to taxpayers, organizing and monitoring compliance with the completeness and timeliness of payment of local taxes and fees; organization of tax debt administration for local taxes and fees; application of measures of administrative coercion for violation of tax legislation.
According to the results of the study the administration of the land fee, it was established that the “land fee” and the “land tax” are different in their content, as the land fee is a broader category covering the land tax. Land tax is integrated into the land tax as a mandatory payment as part of the property tax levied on individuals and legal entities - owners of land and land shares (units), as well as permanent land users, at a rate set by the local government within determined by law, the proceeds of which are credited to the local budget at the location of the land; concluded on the category.
According to the results of the studying the administration of the single tax, it is proposed to improve the administrative procedures for its collection in the direction of: information openness; a clear, understandable for the taxpayer administration process; the balance of economic interests of taxpayers and territorial communities, to the budgets of which it manages, and thus - to stimulate entrepreneurial initiative.
