id: 28447
Title: Local taxation under conditions of decentralization: legal regulation \ Місцеве оподаткування в умовах децентралізації: нормативно-правове регулювання
Authors: Pravdiuk M. V.
Keywords: local taxes and fees, tax system, decentralization, territorial communities, local self-government bodies
Date of publication: 2021-05-20 14:45:31
Last changes: 2021-05-20 14:45:31
Year of publication: 2021
Summary: The article analyzes the state of legal regulation of the institution of local taxation, its role and place in the tax system of Ukraine in the period of decentralization and administrative reform. The legal content of the concept of local taxes and fees, features of the fiscal and economic function of local taxes and fees are determined. Peculiarities of the property tax collection, single tax, parking fee and tourist tax, functions of local self-government bodies related to collecting local taxes and fees in accordance with the Tax Code of Ukraine are considered.
URI: http://socrates.vsau.edu.ua/repository/getfile.php/28447.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Colloquium-journal. 2021. № 12 (99), część 3. Р. 50-56.
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Published by: Адміністратор
File : 28447.pdf Size : 1407258 byte Format : Adobe PDF Access : For all
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