REFORMING OF THE NATIONAL AND LOCAL TAXES AND FEES SYSTEM IN UKRAINE

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.