Establishment of local taxes and fees for AHs: practical guide

The experts of the Financial Monitoring Group of the Central Reform Office under MinRegion prepared a practical manual on the features of collecting local taxes and fees, elements of taxes and fees, objects and base of taxation, rates of taxes and fees, terms of their payment, etc. (DOWNLOAD)

It is expected that such a manual will help local self-government bodies, in particular, amalgamated hromadas, in preparation and making of appropriate decisions.

The peculiarity of the manual is about sample decisions of local councils on the establishment of local taxes and fees, formed taking into account the requirements of the current tax legislation of Ukraine.

The manual was prepared by:

  • Yanina Kazyuk, Doctor of Sciences in Public Administration, fiscal decentralisation coordinator of the Central Reform Office under MinRegion,
  • Viktor Ventsel, PhD in economics, expert of the Financial Monitoring Group of the Central Reform Office under MinRegion,
  • Ihor Herasymchuk, expert of the Financial Monitoring Group of the Central Reform Office under MinRegion.

The authors express their gratitude for the help in preparing this publication to Maksym Bryzytskyi, an expert of the Analytical and Legal Group of the Central Reform Office under Minregion of Ukraine.

The methodological and practical manual was developed with the support of the U-LEAD with Europe Programme and SKL International project.

The full version is available in Ukrainian – please click HERE

21.05.2018 - 12:37 | Views: 14848
Establishment of local taxes and fees for AHs: practical guide

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budget budget methodology Yanina Kazyuk Viktor Ventsel Ihor Herasymchuk

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