Methodological basis functioning system of local taxes in Ukraine
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 2, Issue
Abstract
Properly constructed of local taxation system gives a market economy, social orientation due to the increase of financial resources for the implementation of its own and delegated powers of local authorities. The article describes the theoretical propositions and recommendations for improving the methodological foundations of the functioning of the local tax system in Ukraine.
Authors and Affiliations
Tetiana Eduardivna Horodetska, Viktoriia Eduardivna Fedchenko
Keywords
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