UDC 336.22(477)
 
TARASIUK Mykhailo,
Doctor of Sciences (Economics), Professor of Finance of KNUTE
 
RUDENKO Irina,
Candidate of Sciences (Economics), Associate Professor of Finance of KNUTE
 
LOCAL TAXES AND FEES IN THE TAX REFORM CONTEXT IN UKRAINE
 
The system of local taxes and fees in Ukraine before and after adoption of the Tax Code. The role of local taxes and fees in formulating income of local budgets is defined. The problems of local taxation today have been considered. Possible directions for improving the reform of certain local taxes have been outlined.

Key words: local taxes and fees, local budgets, tax reforms formation.

 LOCAL TAXES AND FEES IN THE TAX REFORM CONTEXT IN UKRAINE