PROBLEMS OF LOCAL GOVERNMENTS'' POWERS REALIZATION IN THE AREA OF TAXES

Abstract

Objective: to study the problems of municipalities in the exercise of powers in the field of taxation. Methods: methodological framework of this study constitute the dialectical method, methods of analysis and synthesis, abstraction and concretization, legalistic approach, technical and legal method. Results: as a result of analysis of tax powers of local governments author identified the main problems of its implementation and ways to overcome them. Scientific novelty: scientific novelty lies in the author's position of denying the possibility and the need to expand the taxing powers of local governments and the need for a comprehensive approach to reform local taxation.