Butenko, Viktoriia V.Бутенко, Вікторія ВасилівнаБутенко, Виктория Васильевна2018-09-042018-09-042016Innovations in the development of socio-economic systems: microeconomic, macroeconomic and mesoeconomic levels. – Collective monograph. – Lithuania: “Izdevnieciba “Baltija Publishing”, 2016.https://dspace.onu.edu.ua/handle/123456789/18591We 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.enUkraine's tax systemfinancial baselocal budgetsArticle