LOCAL TAXES AND FEES IN THE TAX REFORM CONTEXT IN UKRAINE
Journal: Scientia fructuosa (Vol.86, No. 6)Publication Date: 2012-12-12
Authors : TARASIUK Mykhailo; RUDENKO Irina;
Page : 92-103
Keywords : local taxes and fees; local budgets; tax reforms formation.;
Abstract
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.
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