Administrative and Legal Regulation of Local Taxes and Fees in Ukraine: The Current State of Affairs and the Influence of EU Member State Legislation

In recent years, Ukraine has intentionally taken a course towards European integration. This article provides a comprehensive analysis of the influence of the European Union on the regulation of local taxes and fees in particular. The article notes that a key area of concern is identifying and preventing tax evasion. The article proposes improvements to the decentralization mechanism, as well as an increase in the allocation of personal income taxes to local budgets.