Publication date: 11.06.2024
Local taxes and fees: legal regulation and administration
Introduction
Local taxes and fees are an important component of the financial basis of local governments in Ukraine. They provide revenues to local budgets, which allows local governments to perform their functions and provide services to citizens. This article discusses the legal regulation of local taxes and fees, as well as the specifics of their administration.
Legal framework
The legal regulation of local taxes and duties in Ukraine is based on several key legal acts:
The Tax Code of Ukraine:
- The main document that defines the types of local taxes and fees, the procedure for their establishment and administration.
The Law of Ukraine "On Local Self-Government in Ukraine":
- Regulates the powers of local governments in the field of tax policy.
The Law of Ukraine "On the Principles of State Regulatory Policy in the Field of Economic Activity":
- Establishes requirements for the adoption of regulatory acts, including decisions on the establishment of local taxes and fees.
Types of local taxes and fees
According to the Tax Code of Ukraine, local taxes include:
Property tax:
- Includes tax on immovable property other than land, transport tax, and land fees.
Single tax:
- Simplified taxation system for small businesses.
Local fees include:
- Fee for parking spaces.
- Tourist tax.
Establishment and administration of local taxes and fees
Setting taxes and fees:
- Local councils have the right to establish local taxes and fees within the limits set by the Tax Code of Ukraine. Decisions on the establishment of local taxes and fees are adopted at sessions of local councils and are subject to publication.
Administration of taxes and fees:
- The administration of local taxes and fees includes their accounting, control over timely and complete payment, and debt collection measures. These functions are performed by the bodies of the State Tax Service of Ukraine within the framework of delegated powers.
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Problems and prospects for development
Problems:
- Imperfection of the legislative framework, which changes frequently, making it difficult to plan and forecast local budgets.
- Insufficient transparency and complexity of tax administration procedures, which may lead to corruption risks.
- Low level of tax discipline and a significant number of taxpayers who evade taxes.
Development prospects:
- Improving the legal framework by amending the Tax Code of Ukraine and other regulations to simplify tax administration procedures.
- Implementation of modern information technologies to automate tax and fee administration processes, which will increase their efficiency and transparency.
- Strengthening tax discipline through outreach to taxpayers.
Conclusion.
Local taxes and fees are an important tool for the financial autonomy of local councils in Ukraine. Their effective legal regulation and administration contributes to the sustainable development of local communities.
