THE MAIN PROBLEMS OF LOCAL TAXATION

The result of the ongoing tax reform was the change in the structure of tax revenues of different levels of the budget system. Tax reform has positive results, however, in the adopted chapters of the code, there are significant shortcomings, which leads to ambiguity of interpretation and a number of standards, instability of budget revenues, the complexity of tax administration and, consequently, to negative attitudes to the reforms of the law-abiding taxpayers.