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

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.