FINANCIAL DECENTRALIZATION IN UKRAINE: BUDGET AND TAX ASPECTS
Journal Title: Сталий розвиток економіки - Year 2016, Vol 30, Issue 1
Abstract
Purpose – to research scientific-methodical and pragmatic principles of fiscal decentralization, determining the effectiveness of tax software and outline prospects. Methodology of research. To achieve this in the article used general scientific methods and techniques of scientific knowledge, induction and deduction (to determine the nature and identify indicators of fiscal decentralization), comparative analysis (the analysis of revenues of local budgets) formulation of inference and the nomination of hypotheses (for the logical conclusions of conducted statistical and analytical research) and special methods – statistical methods groupings, dynamic comparisons, generalizations, expert evaluation events (in identifying the proportion of local taxes in tax revenue budgets; analysis of the structure and dynamics of the local budget) and others. Findings. The article examined the scientific and theoretical and methodological aspects of the formation of financial decentralization determined effectiveness of tax instruments in the context of decentralization and local government formulated the prospects of improving and reforming the tax provision of financial decentralization in Ukraine, taking into account international experience. Originality. In domestic science not paid enough attention to research determining the degree of fiscal (budgetary) decentralization and its component – tax decentralization. Financial, fiscal and tax decentralization substituted concepts financial security of financial independence and financial autonomy of regional administrative units, territories, local budgets of local government and local authorities. Therefore, as a result of scientific research solved important scientific problem – the role of the tax component of fiscal decentralization. Practical value. The recommendations and suggestions offered by the authors on the basis of the study can be used by state and local authorities and local governments in the development of socio-economic regions and separate territories.
Authors and Affiliations
Fedir Tkachyk, Roksoliana Lapka, Diana Nevidoma
Keywords
Related Articles
- EP ID EP201918
- DOI -
- Views 147
- Downloads 0
ECONOMIC PSYCHOLOGY OF MANAGEMENT OF MODERN BUSINESS
Purpose. The aim of this theme is to consider the features of the functioning of economic psychology in the management of modern business and the development of proposals for its improvement. Methodology of research. Th...
NOVATION ON IMPROVING NORMATIVE LEGAL REGULATION OF THE INSTITUTE OF THE AUTHORIZED ECONOMIC OPERATOR IN UKRAINE
Purpose is research of features of functioning of institute of AЕО under right the European customs legislation and possibility of his introduction in Ukraine. Methodology of research. In the process of research both sc...
FEATURES FOR DETERMINING THE ORIGIN OF GOODS IN ACCORDANCE WITH THE FREE TRADE AGREEMENT BETWEEN UKRAINE AND CANADIA
Purpose. The aim of the article is the analysis of parts of the Agreement with Canada related to the definition of the country of origin of goods in the context of receiving tariff preferences in order to identify featur...
IMPROVEMENT OF ACCOUNTING AND INFORMATION SUPPORT FOR THE PROCESS OF MANAGEMENT OF ACCOUNTS RECEIVABLE FOR THE PURPOSE OF ITS RESTRUCTURING
Purpose is to improve accounting and information support of restructuring receivables and subsequent management decisions. Methodology of research. The study used the following methods: the method of theoretical generali...
THE ROLE OF INVESTMENTS MANAGER'S INVOLVEMENT INTO THE HOTEL–RESTAURANT BUSINESS
Purpose. The aim of the article is to determination of the effectiveness of involvement an investment manager in hotel-restaurant business. Methodology of research. A set of interrelated research methods has been used to...