[vc_row][vc_column][vc_column_text]UDC 336.2<\/p>\n

Holovko Mykhailo<\/strong>, graduate student of Finance and Banking, Private higher education institution \u00abEuropean University\u00bb, Kyiv, Ukraine<\/p>\n

Sovshchak Svetlana, <\/strong>applicant higher education accounting and Finance faculty, Mykolayiv national agrarian university, Mykolayiv, Ukraine<\/p>\n

ANALYSIS OF FOREIGN EXPERIENCE OF LOCAL TAXES AND FEES FUNCTIONING<\/span> <\/strong><\/p>\n

Introduction.<\/strong> In terms of financial and political crisis of the special urgency of the problem of rational spending the budget resources, finding additional sources of financing social needs, one of which is decentralization of state power. Fiscal decentralization is one of the necessary conditions fo local authorities independence and viability, their active involvement in the development of the controlled areas, matching local expenditure with local needs and preferences<\/span>.<\/em><\/p>\n

Purpose.<\/strong>\u00a0 In the implementation of the decentralization strategy in Ukraine is to draw the best foreign experience of the flow of this process and broadening the tax base at the local level in particular. Financial Foundation for the empowerment of local authorities in Ukraine on the example of developed European countries is local taxes. In foreign \u0441ountries, these taxes and fees are intended to stimulate business activity, boost the local economy and its infrastructure<\/span>.<\/em><\/p>\n

Results.<\/strong> The financial basis for expanding the powers of local authorities in Ukraine, based on the example of developed European countries, should become local taxes. The role of the latter can not be limited to filling the revenue part of local budgets, since in foreign countries these taxes and fees are intended to stimulate entrepreneurial activity, promote the development of local economy and its infrastructure. Due to introduction of a number of privileges in local taxation it is possible to solve a number of local infrastructure, environmental and other problems, improve socio-economic indicators of separate administrative and territorial units, stimulate rational use of natural resources, expand markets for environmentally friendly products, etc<\/span>.<\/em><\/p>\n

Conclusions. <\/strong>Summarizing the results of the study, we can note that fiscal decentralization is a strategically important process, the deployment of which in Ukraine will allow to expand the responsibilities of local authorities and, as a result, improve the quality of provision of public goods and services<\/span>.<\/em><\/p>\n

Keywords<\/strong>: local budgets, local taxation, Tax code, income, local taxes and fees, principles of forming the financial resources of local government tax revenues<\/span>.<\/p>\n

JEL Classification:<\/strong> H 20; H 25<\/p>\n

References:<\/strong><\/p>\n

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