Mikhail Dumchikov

Reforming of the National and Local Taxes and Fees System in Ukraine Mikhail Dumchikov

In the monograph, the concepts "tax" and "collection" in the theory of tax law are specified. Thus, the tax is an individual, unpaid, unconditional and irrevocable mandatory monetary payment, which is paid to the relevant budget by the taxpayer as established by law; collection is a legal obligatory payment that has a special purpose, the payment of which is one of the conditions for the implementation in favor of the payer of such payment, in particular for the provision of certain rights, the issuance of permits or licenses by public and local authorities. The functions of taxes and fees in Ukraine are identified. They include fiscal, regulatory, control, stimulating functions, as well as principles of national and local taxation in Ukraine. The principles of national and local taxation in Ukraine are generalized. It is proposed to apply the principles of taxation to the principle of stimulating entrepreneurial and investment activities, as well as the principle of competence in the field of taxation.