Perspectives of Returning the Dog Owners Fee to the Subsystem of Local Taxation of Ukraine

The purpose of article is the development of theoretical and practical approaches to improve the mechanism of levying of dog owners fee. The experience of the dog owners taxation in Germany has been studied where tax collection is a socially acceptable norm and includes strict requirements of ownership and maintenance of animals. The disadvantages of mechanism of levying the dog owners in our country are revealed and the practical recommendations to its improvement in the context of the reform of local taxes and fees are developed. The algorithm of the dog owners taxation, that takes into account an effective system of ownership and maintenance of the animals, is constructed. The proposed measures will enable to increase tax revenues, ensure proper accounting and regulation of the animals, create conditions for harmonious coexistence of the people and the dogs.