THE ROLE OF LOCAL TAXES AND FEES IN THE CONDITIONS OF DECENTRALIZATION

Abstract

Purpose. Research of the current state and main trends of local taxes and fees, their fiscal and regulatory role in the conditions of budget decentralization and the functioning of the new administrative-territorial system. Methodology of research. The theoretical and methodological basis of the article is the fundamental provisions of modern economic science. In the research process, the following methods were used: theoretical generalization and scientific abstraction - when substantiating the categorical-conceptual research apparatus; the method of system analysis - in the formation of the theoretical and methodological base of the study and the structural structure of the study; the method of comparative analysis - when identifying patterns and main trends of local taxes in the conditions of fiscal decentralization, methods of descriptive statistics and visual analysis - for a visual presentation of the main provisions of the study and formulation of the relevant conclusions of the conducted study. Findings. The indicators of receipts from local taxes and fees for the period from the beginning of budget decentralization to the beginning of 2022 were analyzed, the main trends in the receipt of these payments and changes in their structure were determined. A trend towards an increase in the specific weight of the tax on immovable property other than land in the structure of local taxes was established. The reasons for the increase in the share of the single tax in the structure of local taxes and fees was studied. The influence of revenues from the payment of local taxes and fees on the dynamics of monthly revenues to local budgets was determined. Originality. The conceptual foundations of understanding the role of local taxes and fees in the conditions of fiscal decentralization are deepened. Scientific and methodical approaches to the analysis and knowledge of the revenue part of local budgets have been improved. Practical value. The results of the research can be used by local self-government bodies and state authorities for further work with the rates of local taxes and fees, their administration in conditions of decentralization. Key words: tax, local taxes, budget, decentralization, local budgets, territorial communities, local self-government budgets, property tax, single tax, fee for parking spaces for vehicles, tourist fee.