Maryna Vasylivna Goncharenko


The objectives of the paper are to analyze the role of local taxes and levies in ensuring the financial autonomy of local budgets in Ukraine, and to determine the ways to improve the local taxation system. The relevancy of the topic is supported by the fact that local taxes and levies in Ukraine do not provide local governments’ financial self-sustainability. The changes that have taken place in the national system of local taxation due to adoption of the Tax Code of Ukraine are systemized. The structure of local taxes and levies has been scrutinized; specific features of property taxation, collection of the single tax, and the charge for parking of vehicles have been studied. The advantages and disadvantages of the new local taxation system have been indicated, and ways to further develop it have been put forward.


Tax Administration