Problems of the financial autonomy of local communities
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 6, Issue
Abstract
The current approaches to determination of the system of own revenues of local government, the role of local taxation in its formation, the stages of formation and development of local taxation in Ukraine are examined in the article. It was established that despite a significant reform of local taxation, it can not be regarded as an effective tool for the own revenue basis of local governments. The basic model of the system of local taxation based on the experience of the European Union was considered. We consider the expediency of the right to tax initiatives local authorities to expand the revenue base of local budgets. The directions of further reform of local taxation as a basis the revenue base of local communities has been distinguished.
Authors and Affiliations
Valentyna Hryhorivna Yaremenko, Kseniia Volodymyrivna Harkavenko
Keywords
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