Administrative and legal regulation of local taxes and fees: the current state of affairs in Ukraine and positive foreign experience

Анотація

Abstract In recent years, Ukraine has purposefully taken a course towards European integration. Therefore, it is necessary to focus on positive foreign experience, especially in the area of financial and tax policy of the state. The purpose of the article is to conduct a comprehensive analysis of the current state of administrative and legal regulation of local taxes and fees, as well as positive foreign experience. The main methods used to conduct the research are: the dialectical method used in the process of considering the subjects of administration; general methods and the comparative law method used in the process of reviewing and studying the legal literature and key scientific approaches in order to solve the outlined tasks and analyze international law. It is determined that the tax system of individual member states of the European Union is characterized by a significant number of local taxes and fees. There are a large number of local taxes and fees that are not typical for Ukraine in the studied countries. It is emphasized that in harmonizing the tax legislation of Ukraine with the legislation of the European Union, it is advisable to borrow some elements of the taxation system of local taxes and fees. In particular, the application of the real estate tax model in Poland is the most optimal. In order to carry out a full analysis, a comparative table of the number of local taxes and fees was formed, as well as diagrams of the percentage share of local taxes and fees in the formation of municipal revenues. It is argued that the key difference between the domestic system of taxes and fees is the lack of a significant amount of taxes, in contrast to foreign countries. However, one of the problems of foreign tax and duty systems, which is also identified by some researchers, is the complexity of taxation for both taxpayers and tax authorities. As a result, there are problems in identifying and preventing tax evasion schemes, increasing the cost of maintaining and training tax officials. Conclusions and concrete proposals were made on further improvement of the decentralization mechanism, as well as increase of the share of the balance of personal income taxes in local budgets.

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