THE WAYS OF IMPROVING THE FORMATION OF FINANCIAL RESOURCES OF LOCAL SELF-GOVERNMENT BODIES
Journal Title: Економіка та суспільство - Year 2017, Vol 11, Issue
Abstract
The article searches the ways of improving the formation of financial resources of local self-government bodies in conditions of carrying out the appropriate reform of the tax system and administrative reform. A comparative analysis setting out of local taxes and fees has been carried out at the present stage, taking into account the relevant changes introduced by the Tax Code of Ukraine. The main directions of strengthening of financial resources because of proper reformation of tax system and creation of a new institutional model of functioning of local self-government bodies are highlighted. Own institutional model of local authorities – a united territorial community. The ways to receive of additional financial resources to local budgets were determined. Keywords:
Authors and Affiliations
Н. П. Кожаліна
Keywords
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