Publication Details
Issue: Vol 9, No 2 (2026)
ISSN: 2576-5973

Abstract

This scientific at work local taxes calculation and to collect mechanisms systematic accordingly learned and analysis In the study local taxes territorial budgets in the content role, their economic importance and financial to independence impact Also, in practice, calculation in the process to the surface coming problems, tax base complete lack of formation, information systems enough at the level lack of integration and in debt collection administrative restrictions in detail seeing Research results this showed that the digital technologies current tax administration simplification and control mechanisms reinforcement local taxes effective management opportunity Also, foreign of countries experience and advanced approaches studied and them national to the conditions adaptation through territorial budget proceeds stable increase roads offer received. Received scientific results local taxes calculation and to collect mechanisms improvement through territorial financial independence reinforcement and economic development encouragement opportunity confirms.

Keywords
Local Taxes Calculation Mechanism Recovery Process Budget Income Tax Administration Digital Technology Finance Independence Improvement Territorial Economy