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Financing local government in Ukraine
[Zeitschriftenartikel]
Abstract This paper provides the comparison of the Ukrainian system ofintergovernmental relations and international experience of developed and developing countries in the context of revenue sharing within current decentralisation trends. The paper analyses the role of income taxes (and personal income tax i... mehr
This paper provides the comparison of the Ukrainian system ofintergovernmental relations and international experience of developed and developing countries in the context of revenue sharing within current decentralisation trends. The paper analyses the role of income taxes (and personal income tax in particular) within the economic and legal framework and emphasises their importance in funding needs of local governments. Statistic and comparative analyses are employed for this aim. A set of directions for further reform is proposed, aiming at providing local governments with tools and levers to generate sufficient financial resources for efficient provision of essential local services.... weniger
Thesaurusschlagwörter
Ukraine; Steueraufkommen; Einkommensteuer; öffentlicher Haushalt; Finanzpolitik; Dezentralisation; Finanzreform; öffentliche Einnahmen; Umverteilung; Transformation; UdSSR-Nachfolgestaat
Klassifikation
Öffentliche Finanzen und Finanzwissenschaft
Freie Schlagwörter
local budgets; fiscal decentralisation; transition economies
Sprache Dokument
Englisch
Publikationsjahr
2011
Seitenangabe
S. 5-27
Zeitschriftentitel
Federal Governance, 8 (2011) 3
Heftthema
Federalism, local government and policy-making
ISSN
1923-6158
Status
Veröffentlichungsversion; begutachtet (peer reviewed)