HISTORICAL EXPERIENCE OF SELF-TAXATION ORGANIZATION ON THE TERRITORY OF THE MODERN UKRAINIAN STATE

Abstract

The historical experience of organization of self-taxation on the territory of the modern Ukrainian state is studied. These taxes may be collected in cash and additionally imposed on peasants as natural duties. Established, that at the beginning of its development the mechanism of self-taxation was so paradoxically constructed, that taxes were inversely proportional to the object of taxation. In many cases, self-taxation was not targeted, leading to the unproductive using of funds.

The features of the development of self-taxation in the Soviet period are analyzed. Self-taxation was carried out without any plan, its unsettledness leaded to various forms of collection, the principle of individual voluntariness was ignored, and the spending of funds was uncontrolled. One of the first attempts to legalize self-taxation was the adoption of a number of legislative acts in the 20–30s of the last century. They stipulated, that self-taxation was allowed on a voluntary basis, and their proceeds were directed to the landscaping, financial supporting of schools, hospitals and other measures.

Only in the early 1980s the mechanism of this form of financial resources mobilization was legislatively regulated in order to attract additional funds for financing measures of socio-cultural development of rural settlements. The former legal framework has not yet lost its validity and is used by local councils in the modern Ukrainian state as a legal basis for making appropriate decisions in self-taxation.

The studying of self-taxation in genesis is important because it allowed to seeing its gaps in legislation, eliminate the elements of divergence in its organization, to build a new algorithm of voluntary participation of citizens by means of funds for measures of socio-cultural development of rural settlements.