Local taxation in Ukraine: state and prospects of strengthening the efficiency
Journal Title: Економіка: реалії часу - Year 2017, Vol 1, Issue 29
Abstract
The state of local taxation in Ukraine in 2011-2016 has been analyzed, general and specific factors of influence on the amount on revenue from local taxes and fees have been determined. Legislative changes of the structure of local taxes along with broadened tax base of the property tax have been noted to prove crucial for the growth of the share of local taxes and fees in local revenues. Possible measures to strengthen the fiscal and regulatory functions of local taxes and fees have been grounded. These measures include improving the mechanism for levying current payments, introducing new or restoring previously existing taxes and fees, empowering tax initiative of local governments and gaining more control by the latter over tax operations of the subjects and the state of the objects of local taxation.
Authors and Affiliations
Nataliya Bak
Keywords
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