Administration of local taxes and fees: experience of European countries and current trends in Ukraine

The paper is devoted to the study of the experience of local tax administration in advanced European countries. The paper further delves into the intricacies of the local tax administration by examining the impact of cultural, economic, and political factors on the effectiveness of tax models in Germany, France, and Poland. It also explores the challenges and successes of implementing European practices within the Ukrainian framework, highlighting the need for a tailored approach that considers Ukraine’s unique socio-economic landscape. The purpose of the study is to analyze local taxation models in Germany, France and Poland, identify their advantages and disadvantages, assess the current state and prospects for the development of the local taxation system in Ukraine. A comparative analysis of legal frameworks, organizational structures and local tax administration processes in selected countries is carried out. On the basis of the collected data, a SWOT analysis is carried out, which allows to highlight the strengths and weaknesses, opportunities and threats of each of the administration models. Analysis of local tax administration models in selected countries showed that the German model is characterized by a high level of autonomy of local authorities, which contributes to the efficiency of tax collection and adaptability to local conditions. The French model is characterized by a centralized approach that ensures uniformity and control, but can limit local initiative. The Polish model integrates elements of decentralization and centralization, which allows adaptation to the specifics of the transition economy and contributes to the harmonization of the taxation system. In the Ukrainian context, modern reforms of local taxation are analyzed, introduced initiatives are studied, and the possibilities of applying the best European practices are considered. The results of the study make it possible to formulate recommendations for improving the system of local tax administration in Ukraine in order to increase its efficiency and transparency. The paper will be useful to scientists, practitioners in the field of local taxation, representatives of state bodies and all parties interested in improving the tax system.