TRANSFORMATION OF LOCAL TAXES AND FEES IN UKRAINE

The article is devoted to the study of the system of local taxation and its importance for the formation of local budget revenues. It is noted that the system of local taxation includes local taxes and fees, which during the development of Ukraine tend to change. The evolution of the formation and development of local taxation is researched. It was established that at the initial stage of the introduction of local taxation in Ukraine there were 17 local taxes and fees, which are currently transformed into 4 local taxes and fees. In the process of transforming local taxes and fees, much of them were abandoned, financially ineffective and replaced by more efficient ones. The place and significance of local taxes and fees in formulating both general and tax revenues to local budgets are determined. It is indicated that the recent identification of revenues from local taxes and revenues from state taxes that are not local taxes and fees artificially overestimates the role and place of local taxation in the revenues of local budgets. In fact, the share of revenues from local taxes and fees in the structure of tax revenues of local budgets remains insignificant and makes up 26.3-28.9 percent. The analysis of tax and non-tax revenues to local budgets shows that in absolute terms, they tend to increase, especially in the context of decentralization of power. It has been shown that among local taxes and fees, the highest revenues are from land and single taxes, while other local taxes and fees are not significant in the structure. The ineffectiveness of the transport tax and the fee for parking vehicles in the system of local taxation and the necessity to replace it with the vehicle tax are determined. The necessity of introduction in the future of local infrastructure agricultural tax and local collection on inheritance of land plots is substantiated. Possible introduction of other local taxes, in particular, local environmental tax and local church and construction fees.