The effective capacity of local communities to solve their own problems is compromised if it does not have financial autonomy, because the powers of the administration that do not have financial coverage cannot be realized. A good part of the revenues of the local budgets is formed by collecting a significant number of taxes - taxes and local taxes, but the administrative-territorial units of the Republic of Moldova are faced with the problem of financing their attributions, because their own sources cover only part of the needs, the other part being financed by transfers from the budgets of other levels, thus affecting the autonomy of local public authorities. The increase in the tax potential of the local public administration can be achieved due to the increase in local fiscal receipts, this being possible not by increasing the tax rates, but by reforming the entire system of local taxes and fees. The researched subject is local taxes as a source of income at the NPB administered by the STS. The purpose of the paper is determined by the analysis of the system of local taxes and fees in the Republic of Moldova as a structure, as well as as a share in the total revenue collection of the State Tax Service. The State Tax Service exercises control over the way in which the local public administration authorities execute the obligations of local tax administration. The conclusions express the contribution of the STS in the administration of local tax revenues that are used to finance public expenditures at the local level. For the organization and efficient functioning of local public authorities, they need a more efficient investment positioning, financial decentralization, expansion of the taxable base, etc. The importance of the effective implementation of the reforms in this context is determined by the major impact of the efficiency of local tax administration on local economic development.