The war, along with the need to strengthen the resilience of communities and support the affected population, has actualized the problem of protecting the rights and guarantees of internally displaced persons and fulfilling the proper obligations of the state in the conditions of intensified hostilities in Ukraine. Therefore, the gaps in the current legislation regarding the support of IDPs’ integration into life in new communities should be analyzed and identified. The article aims to analyze the institutional foundations of the protection of the rights and guarantees of internally displaced persons and to identify the legislative “gaps” in support of the integration of internally displaced persons into new communities in the conditions of war in Ukraine. The institutional principles of protecting the rights and guarantees of internally displaced persons are analyzed. Legislative conflicts/gaps, which slow down the pace of adaptation, and thus the integration of displaced persons into the life of host communities, are identified. The study reveals that the procedure for registration/re-registration of internally displaced persons is not fully standardized; the mechanisms for obtaining financial assistance are imperfect; there is a shortage of affordable housing; it is difficult to ensure unhindered access to medical services; there are problems with the employment of internally displaced persons due to the lack of vacancies and the mismatch of their qualifications with the requirements of the labor market. The Strategy for the Integration of Internally Displaced Persons until 2024 and the plan for its implementation are analyzed. Benefits and risks are emphasized. The article argues that information activities and popularization of entrepreneurship among IDPs by conducting various educational trainings will contribute to the birth of an idea and own businesses, but financing, introduction of benefits and incentives, or material support are more effective factors in the integration of IDPs by increasing their employment. The timely introduction of a tool for monitoring the problems and needs of internally displaced persons was emphasized, given the need to improve the integration of residents into host communities. 

internally displaced persons, war, territorial communities, migration, integration 

The paper gives an analytical evaluation of the results of administration of local taxes and fees. Research shows the ineffectiveness of the system of local taxation. The changes introduced by the Tax Code of Ukraine is not providing a sufficient level of effectiveness of local taxation and do not solve the problem of local budgets. In Ukraine local taxes and fees currently form a small proportion of revenues, that do not even perform fiscal functions. Role of local taxes in the formation of local budget revenues in Ukraine is reviewed. The shortcomings of local taxation, in particular their low share in revenues, which requires further improvement of the structure and mechanism of administration of local taxes and fees is exposed. Mechanisms that currently exist regarding local tax administration does not provide financial autonomy and independence of local government. This mechanism does not contribute to the financial independence of regions. The purpose of the article is the evaluation of the impact of local taxation as part of the tax system Ukraine and find ways to reform local taxation mechanism in the context of improving the yield of local budgets. The authors proposed to exclude from the tax system inefficient fees: the fee for parking vehicles and tourist tax. Requirement of fundamental reform approaches to taxation of real property is needed on other hand. It is proposed to differentiate the mechanism of administration of immovable property on other than land, depending on the choice of the tax base, the total area of real estate or market (estimated) value of the property. Benefits for the taxation of real property other than land are proposed to limit the exemption from taxation owners of apartments to 70 square meters. Meters and houses limit up to 120 square meters. Meters for taxation of the total area of real estate, taking into account the non-taxable minimum area per individual living in an apartment or house for taxation market (estimated) value of the property. Prospects for further research in the context of improving the system of local taxation should primarily relate to reform the mechanism of administration of immovable property other than land. 

local taxes and fees, local tax reforming, tax on real property other than land