<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The aim of the article is to reveal the features of self-taxation as an independent form of local budget revenues. There is no consensus among domestic and foreign scholars on understanding the nature, place, and role of self-taxation in the system of income sources of territorial communities. Another problem is the fact that today in Ukraine there is virtually no legislative regulation of this financial and legal institution. The research methodology is based on formal-dogmatic, comparative-legal, systemic-structural and other scientific methods. It is substantiated that self-taxation is an independent type of mandatory payment, which is non-tax in nature and is used to address issues of local importance, the population at a general meeting or local referendum independently determines its size, procedure for introduction, and use.</p>
</abstract>

The aim of the article is to reveal the features of self-taxation as an independent form of local budget revenues. There is no consensus among domestic and foreign scholars on understanding the nature, place, and role of self-taxation in the system of income sources of territorial communities. Another problem is the fact that today in Ukraine there is virtually no legislative regulation of this financial and legal institution. The research methodology is based on formal-dogmatic, comparative-legal, systemic-structural and other scientific methods. It is substantiated that self-taxation is an independent type of mandatory payment, which is non-tax in nature and is used to address issues of local importance, the population at a general meeting or local referendum independently determines its size, procedure for introduction, and use.

Features of Self-Taxation as a Form of Local Budget Revenues

Yuriy Fedkovych Chernivtsi National University

DANUBE

This work is licensed under the Creative Commons Attribution 4.0 International License.

{"article-title":"Features of Self-Taxation as a Form of Local Budget Revenues"}

The aim of the article is to reveal the features of self-taxation as an independent form of local budget revenues. There is no consensus among domestic and...

Features of Self-Taxation as a Form of Local Budget Revenues

Published Online: Jan 14, 2023

Page range: 292 - 305

DOI: https://doi.org/10.2478/danb-2022-0018

Keywords
Self-Taxation, Tax, Local Budget Revenues, Local Government, People’s Financial Initiative, Institution of Financial Law

© 2022 Igor Ivanovych Babin, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Features of Self-Taxation as a Form of Local Budget Revenues

Published Online: Jan 14, 2023

Page range: 292 - 305

DOI: https://doi.org/10.2478/danb-2022-0018

KeywordsSelf-Taxation, Tax, Local Budget Revenues, Local Government, People’s Financial Initiative, Institution of Financial Law

© 2022 Igor Ivanovych Babin, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
Self-Taxation, Tax, Local Budget Revenues, Local Government, People’s Financial Initiative, Institution of Financial Law