LOCAL TAXES AND FEES AND THEIR ROLE IN FINANCIAL SECURITY OF THE IMPLEMENTATION OF THE OWN POWERS OF LOCAL GOVERNMENT BODIES

Abstract

The article substantiates the importance of local taxes and fees for the financial support of local self-government bodies. The composition of local taxes and fees according to the Tax Code was studied. The dynamics of local taxes and fees over the past 5 years have been analyzed. The reasons for the increase and decrease of local taxes and fees are explained. A comparison of the specific weight of local taxes and fees in the structure of revenues of local budgets of Ukraine and the consolidated budget was made. It was found that the most significant components of local taxes and fees are a single tax, a land fee, a tax on immovable property other than land. Changes in the dynamics of the land fee and tax on real estate other than land are explained. It was noted that the growth of the single tax even with the beginning of the war was due to changes in tax legislation, which allowed business entities with high incomes to switch to a simplified taxation system: payment of a single tax of 2% instead of income tax (18%) and VAT A description of the current state, problems and directions for improving the fiscal efficiency of the local taxation system, including in the area of local tax administration, was carried out. It was noted that the level of implementation of local budgets by revenues with the beginning of a full-scale war directly depends on the state of hostilities in the regions. In particular, a significant increase in income in certain areas is caused by the resettlement of IDPs and the relocation of businesses from the territories where hostilities are (were) taking place or the territories temporarily occupied by the armed forces of the Russian Federation. It is noted that tax benefits during the war were a necessary anti-crisis measure, which helped enterprises to readjust business to extreme working conditions, to find new opportunities for recovery and adjustment of production.