Fee for vehicle parking spaces: definition of the tax and legal concept

The article contains the overview of the results of the scientific study of the interpretation of the tax and legal concept of "fee for vehicle parking spaces". 
The legal acts that regulate the tax legal relations in the field of ​​collection of local fees were developed. It was established that the mandatory tax payments that are belong exclusively to the field of parking services, have existed in the domestic tax system since May 20,1993 and until now. The transformation of their name was presented.The facts were revealed when: 1) the same mandatory tax payment at the same time has the different legalized name; 2) the different names of the local fee were used in different articles of the legal act.It was emphasized that the tax and legal concepts of "parking fee", "vehicle parking fee" and "fee for vehicle parking spaces" did not have the legal definition. It was analyzed the definitions of the concepts of "fee for vehicle parking spaces" which were formulated by modern scientists. With the help of semantic analysis of the name of the mentioned local fee, the existing tautology in it was revealed. It was proposed to exclude the words "vehicles" or "parking fee" from it. It was noted that it is possible not to emphasize the object of taxation in the name of the fee.  Then, it will be such as "parking fee". 
The definition of the concept of "fee for parking spaces" was formulated. It is the mandatory payment that is made to the local budget from the legal entities and natural persons - entrepreneurs who provide the parking services at the specially designated site and / or parking lot, communal property; the type of local fee. Such definition contains the most essential features specific to this local fee and characterizes it in relation to the tax system and the budget, highlights the composition of fee payers and the circumstances under which the latter have the tax obligation.