Ways to Improve the Efficiency of the Process of Calculating and Collecting Local Taxes

This article analyzes the ways to improve the efficiency of calculating and collecting local taxes. The research highlights the role of local taxes in ensuring economic stability, discusses methodological approaches used in tax administration, and proposes modern directions for system optimization. The study also emphasizes the importance of implementing digital technologies, integrating information systems, and training skilled specialists in the field of taxation. According to the author, increasing the efficiency of tax assessment and collection strengthens the financial independence of local budgets and promotes transparency and accountability in public administration. The results demonstrate that advancing methodological foundations and accelerating digital transformation are essential for sustainable local tax management and fiscal development.