Теорія та практика використання місцевих податків для цілей фінансового забезпечення регіонів

Abstract

The organization of modern local taxation is analyzed and its place in the system of financial support of subnational budgets is demonstrated. Based on the results of the theoretical research, the criteria for the effectiveness of local taxes are systematized in the form of a matrix that provides a detailed description of different types of local taxes. In accordance with economic and administrative efficiency, the most acceptable options for tax provision of local budgets in Ukraine are proposed.