Local Taxation Effectiveness in Ukraine: Assessment and Prospects after Implementation of the Latest Reforms
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Дата
2015
Автори
Назва журналу
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Назва тому
Видавець
Instytut Badań Rynku, Konsumpcji i Koniunktur
Анотація
The article deals with the issue of evaluation of local taxation effectiveness in
Ukraine. Efficiency and amount of public services of local authorities depend on the
sufficient level of local financial resources.
The purpose of the article is to evaluate the effectiveness of local taxation in
Ukraine and find directions of its increase. To achieve the purpose mentioned above
the following tasks have been fulfilled: analyzing conditions of local taxation, evaluating
the local tax role in the local budgeting, evaluating the fiscal efficiency of local
taxation and suggesting directions for increasing local taxation effectiveness under
the today’s Ukrainian conditions.
To fulfill these tasks the following methods have been applied: general scientific
methods of knowledge, system analysis, dialectical method of cognition and
statistical analysis. Under the circumstances of tax revenues and GDP reduction
problems of increasing effectiveness of local taxation are becoming more and more
topical. The evaluation of local taxation effectiveness in Ukraine has demonstrated
an unstable elasticity of local taxation, the low level of GDP redistribution through
local budgets and an irrational structure of local budget tax revenues.
Practical implications conclude that the suggested directions of improving local
taxation effectiveness could be taken into account by local governments in Ukraine.
From the perspective of social implications, it should be mentioned that an increase
in fiscal effectiveness of local taxation leads to improvement of the quality
and amount of public services of local authorities. The article refers to the research
category.
Опис
http://cejsh.icm.edu.pl/cejsh/element/bwmeta1.element.desklight-6baacbff-d8e5-44f9-94ec-5f92665bea17
Ключові слова
taxes, local budgets, local tax effectiveness, taxes Ukraine