TAX POWERS DECENTRALIZATION: EXPERIENCE OF GERMANY AND UKRAINE
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 2
Abstract
It’s considered the theoretical principles of fiscal decentralization and its proven impact on the socio-economic development. It’s studied the German model of local budgets. The role in shaping tax revenues of local budgets in Germany and Ukraine is researched. It’s researched the structure of tax revenue in the context of changes in the budget and tax legislation in a decentralized tax powers. It’s formed the list of areas targeted as ways to increase economic and financial independence of regions of Ukraine.
Authors and Affiliations
O. V. Cheberiako, O. A. Riabokon
Keywords
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- EP ID EP216835
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