THE TRANSFORMATION OF LOCAL TAXES IN THE TAX SYSTEM OF UKRAINE

Анотація

The purpose of the article is to study the transformation of types of local taxes in the tax system based on a retrospective analysis of their legal regulation; to identify the shortcomings and positive experience of taxation lawmaking.Research methods.The general scientific (comparison, generalization) and special (retrospective analysis, content analysis, logical-legal method) methods of scientific knowledge were used to achieve the goal.Results.The experience of delegation of legislative powers by the Verkhovna Rada of Ukraine to the Cabinet of Ministers of Ukraine and the legal grounds for conducting a taxation experiment were analyzed.The author examined the sequence of adoption of normative legal acts, which regulate the establishment and procedures for collecting local taxes, by legislative and executive bodies.As a result of comparison of the lists of local taxes that are simultaneously enshrined in two legal acts (The Law of Ukraine "On the Taxation System" and the Decree "On Local Taxes and Fees"), which were in force from October 1, 1994 until the adoption of the Tax Code of Ukraine, the non-identity of the names and terms enshrining individual local taxes was revealed.The local taxes collected to attract the additional funds to local budgets in the short term and in order of the experiment were emphasized.It is noted that for the first time the concept of "tax agent" was legally fixed and the intended use of their tax revenues was settled in the legal acts which established the procedure for collecting of local taxes by experiment.Conclusions.The Ukrainian tax system is characterized by the reduction of local taxes.Since 2015, it comprises two local taxes.The decision on their collection in a particular territory is made by the local government.The mechanism of legal regulation of local taxes, which started working after the proclamation of Ukraine's independence in 1991, is constantly evolving and being improving.However, the rulemaking process requires the following: 1) to improve the coordination of actions of legislative and executive authorities; 2) to take into account the norms enshrined in interrelated documents; 3) executive authorities to comply with the limits of tax authority established by law.

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