Legal nature of decisions of local councils on establishment of local taxes and fees: the problem of assignment to regulatory acts

The relevance of the chosen topic is both theoretical and practical, which is manifested in the following: 1) the problem of the possibility to refer the decisions of local councils on the establishment of local taxes and fees to regulatory acts remains unresolved; 2) courts of administrative jurisdiction consider a significant number of disputes related to appeals against decisions of local councils on the establishment of local taxes and fees in terms of compliance by lawmakers with procedural requirements in making such decisions. In the conducted research both a number of general scientific methods and a number of special methods of legal science were applied. The general methods of scientific cognition used in the course of this study include: logical method, namely analysis and synthesis, deductive and inductive method; system method. In addition to general scientific methods of scientific cognition, a number of special methods of legal science were used in conducting this study. Such methods include: 1) formal-legal method; 2) historical and legal method; 3) comparative legal method. It is established that due to their legal nature and subject of regulation, decisions of local self-government bodies on the issues of establishing local taxes and fees cannot be referred to normative legal acts of a regulatory nature. In terms of procedural and constitutive features, it is noted that the Law of Ukraine "On Principles of State Regulatory Policy in the Sphere of Economic Activity" does not objectively extend its effect to decisions of local councils on local taxes and fees, including the procedure for development, consideration and adoption of such decisions and their official publication in the print media. Accordingly, decisions of local governments on the establishment of local taxes and fees should be considered as officially published after their posting on the official website of the relevant council, even if they have not been published in the print media. This approach is due to the fact that the analyzed decisions of local governments are not regulatory acts. The urgency of this issue is due to the large number of disputes related to taxpayers' appeals against such decisions of local governments. Relevant decisions of local governments have a direct impact on taxpayers' tax obligations regarding the payment of local taxes and fees.

Doi: 10.31359/jnalsu.29(2).2022.178-193