Abstract: The article examines theoretical and practical aspects of the formation, accounting, and reporting of local taxes within the revenue system of local budgets. The role of local taxes as a key instrument for ensuring the financial autonomy of territorial communities in the context of decentralization is substantiated. A structural and dynamic analysis of tax revenues of the Dnipro city budget for 2020–2024 was conducted, which revealed a decrease in the share of own tax revenues and an increase in the role of regulated revenues. It was found that the dominance of regulated taxes increases the dependence of local budgets on national tax policy and reduces their financial independence.The study identifies key problems in the accounting and reporting system of local taxation, including fragmented information on the tax base, insufficient integration of accounting and tax reporting, and limited analytical capacity of reporting data. The paper proposes directions for improving tax reporting through its structural differentiation into own and regulated revenues, the introduction of analytical indicators, and the integration of accounting systems. The feasibility of transforming tax reporting into an information and analytical tool for managing local budget revenues is substantiated.