LEGAL REGULATION OF LOCAL TAX ADMINISTRATION

Анотація

Abstract. Administration of local taxes is an important aspect of financial decentralization and strengthening of local self-government in Ukraine. This topic examines legal acts regulating the process of setting, calculating, paying and controlling local taxes, as well as analyzes existing problems and prospects for improving legal regulation in this area. The basis of the legal regulation of the administration of local taxes in Ukraine is the Tax Code of Ukraine, the Law of Ukraine "On Local Self-Government in Ukraine", the Budget Code of Ukraine and a number of by-laws that provide detailed administration procedures and mechanisms. The establishment of local taxes is carried out by local councils, which determine tax rates, payment procedures and benefits within the limits set by national legislation. Analysis of current legislation reveals key aspects and problems of legal regulation of this topic. In particular, there is a need to increase the flexibility of local authorities, improve transparency and accountability of the use of tax revenues, simplify administration procedures and reduce the bureaucratic burden on taxpayers. Thus, the legal regulation of local tax administration is a key factor of financial decentralization, which requires constant improvement to ensure a stable and transparent flow of funds to local budgets and strengthening of local self-government.

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