ОСОБЛИВОСТІ ФОРМУВАННЯ ТА ВИКОРИСТАННЯ ФІНАНСІВ МІСЦЕВИХ ОРГАНІВ ВЛАДИ ЗАРУБІЖНИХ КРАЇН
Journal Title: Економіка і управління - Year 2016, Vol 2, Issue 70
Abstract
The features of formation and using the financial resources of local authorities in foreign countries is examined in the scientific article. The purpose of this article is to study the international experience of formation and using the local government’s finances in developed economies and implementing appropriate benchmarking. It was characterized the mechanism of formation and using the local budgets in different countries, to meet the requirements of current legislation. It was revealed the composition of revenues and expenditures of local budgets in foreign countries and the main components of financial planning. Local taxes, which is a part of the proceeds of foreign countries, are a major source of revenue for local governments. According to the author, it is not necessary to increase significantly the amount of local taxes and fees, which are the main of source of income in Ukraine. You only need to establish a clear mechanism to administer and expand the circle of taxpayers, increase the size of enrollment in the local budgets larger share of national taxes, to give full autonomy to local authorities to introduce local taxes in the territory. Based on the research it is determined that Ukraine is useful international experience of financial resources of the local governments. Ukraine has recently embarked on the path of European development so the State should take into account international experience which is the most realistic for the country, taking into account the differences in socio-economic and political development.
Authors and Affiliations
Н. П. Кожаліна
Keywords
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