SYSTEM-SYNERGETIC APPROACH TO THE REGULATION OF FISCAL POTENTIAL OF LOCAL TAXES AND FEES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 1
Abstract
It is suggested to apply a system-synergetic approach in regulating the fiscal potential of local taxes and fees, which involves the development and implementation of an institutional and synergetic model of the organizational and economic mechanism of interaction between the bodies of the State fiscal service of Ukraine at the national, regional and local levels and local self-government bodies, which will increase the revenue of the local budget, taking into account inter-regional tax competition. It simultaneously contributes to solving the problems of socio-economic development of local communities on the basis of providing additional tax revenues to the local budgets and creating a favorable business climate.
Authors and Affiliations
A. O. Nikitishin
Keywords
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