Fiscal significance of taxes for parks of vehicles for economy of the city of Lviv

The article defines the fiscal significance of the fee for parking vehicles for the economy of the city of Lviv. The normative-legal base, which regulates the functioning of the fee for parking places for vehicles, is considered. The characteristics of the obligatory elements of the fee for parking spaces for vehicles, namely the taxpayers, the object of taxation, the tax base and the fee rate are given. It is noted that the amount of the fee for parking vehicles is determined per 1 square meter of land allocated for parking, up to 0.075% of the minimum wage. An analysis of the indicators of the fee for parking spaces in the revenues of budgets of cities of regional importance in 2020. According to the analysis, the budget of the city of Lviv is six times smaller than the capital, and the population of our city is four times smaller, but the share of parking fees in the budget of the city of Lviv is 0.1710%, and in Kiev only 0.0038%, indicating the implementation of an effective policy on the organization, operation, pricing, coordination and control in the field of vehicle parking. The fiscal function of collecting for parking places of vehicles on the basis of dynamics of its receipts to the budget of the city of Lviv is characterized. The share of this fee in the structure of local taxes of the budget of the city of Lviv is considered and during the analysis it is revealed that for the analyzed period this indicator is in the range from 0.45% in 2016 to 0.75% in 2020, which indicates an increase in vehicles of residents and guests of the city. There is a fee for parking one vehicle per hour in terms of parking zones of the city of Lviv. It has been determined that there are five parking zones in the city of Lviv. It should also be noted that the organization of parking lots in the city of Lviv is carried out on the initiative of public authorities and local governments or at the request of business entities. It is proved that the fee for parking spaces for vehicles is a very promising source of replenishment of local budgets. Typical problems of parking and collection of parking fees for vehicles have been identified. On the basis of the conducted research the tendencies are specified and the directions of local governments for the decision of problems of this sphere are defined

local budget, vehicle parking fee, the principle of fiscal sufficiency, local taxes, Ukraine