Annotation

The first acquaintance with the tax law of a foreign country often begins with answering two questions: what taxes and what laws? Laws are probably primary because they impose taxes. The latter are divided into national and local, and in some cases, regional. The taxation regime is largely characterized by local taxes, although there is usually less information about them in publications. As a rule, local taxes are regulated by national (federal) law, with the granting of certain rights to local authorities. The effectiveness of the center-place relationship model is ensured by proper legal regulation. In this regard, the foreign experience is of great interest. In the given article an attempt to comprehensively review the legal regulation of local taxes, including tax payments, in the Republic of China, better known as Taiwan, is made.