SPECIFICS OF COLLECTION OF TAXES AND FEES IN THE CONTEXT OF DECENTRALISATION

Abstract

Abstract. The article examines the specifics of collection of taxes and fees in the context of decentralisation. It is indicated that modern realities, namely the war started by the aggressor in 2022, have made adjustments to the processes of implementing the reform initiated, and in particular to the specifics of collecting taxes and fees in the context of decentralisation. In particular, for the period of martial law, local governments, their executive bodies, local state administrations, and military-civilian administrations continue to exercise budgetary powers. In the case of military administrations, such powers are exercised by military administrations. Thus, certain procedures in the budget process have undergone key changes, which are designed to create conditions for timely and prompt response to the needs of financial support for territorial defence measures, protection of public safety and functioning of the public sector and municipal enterprises during martial law. It is concluded that 2023 showed that local governments can withstand the challenges of today and demonstrate the resilience and efficiency of local self-government in the field of tax and fee collection not only in the context of decentralisation, but also in the context of war. Despite the destruction of infrastructure, the outflow of skilled personnel, and the need to promptly address issues related to the proper maintenance of internally displaced persons, local governments have demonstrated the ability to overcome all obstacles and adequately withstand any threats and challenges. The decentralisation reform has demonstrated a real positive result in the strength of the financial basis of territorial communities and the ability of the latter to adapt to the situation in a short time. This once again emphasises and proves that the reform is a success and that financial decentralisation is the right way to develop the budgetary sphere.