Transformation of incomes of local budgets in the context of fiscal decentralization
Journal Title: Формування ринкових відносин в Україні. Збірник наукових праць - Year 2016, Vol 9, Issue 9
Abstract
The article deals with the theoretical foundations and the legal regulation of formation of incomes of local budgets. The main criteria for financial independence and financial autonomy of local authorities. The analysis of the current practice of formation of incomes of local budgets, set trends and features of their operation. Assess the level of financial independence and financial autonomy of local authorities. The basic problems and outlined the direction of the transformation of a profitable part of local budgets in the context of fiscal decentralization.
Authors and Affiliations
S. V. MYKHAILENKO, M. A. ZINCHENKO
Keywords
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