Role of local taxes and fees in strengthening the financial base of local self-government bodies of Ukraine
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Дата
2016
Науковий керівник
Укладач
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Назва тому
Видавець
Анотація
We have studied the formation of local taxes and fees in Ukraine's tax system. The conducted research of essence and content of the local taxes and charges allowed determining a source of forming the income of local budgets. The specificity of management of economic relations arising in the process of formation local budgets, local fees and taxes are disclosed. Local taxes and fees are considered important because they are a part of the state tax system and are designed to serve the interests of local governments, as estimated as an independent source of income of local budgets. We have concluded about the work of local governments and substantiation of the ways of reforming the local taxation system.
Опис
Ключові слова
Ukraine's tax system, financial base, local budgets
Бібліографічний опис
Innovations in the development of socio-economic systems: microeconomic, macroeconomic and mesoeconomic levels. – Collective monograph. – Lithuania: “Izdevnieciba “Baltija Publishing”, 2016.