Local Taxation Effectiveness in Ukraine: Assessment and Prospects after Implementation of the Latest Reforms

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dc.contributor.authorШкура, Ірина Сергіївна
dc.date.accessioned2018-01-09T14:15:24Z
dc.date.available2018-01-09T14:15:24Z
dc.date.issued2015
dc.descriptionhttp://cejsh.icm.edu.pl/cejsh/element/bwmeta1.element.desklight-6baacbff-d8e5-44f9-94ec-5f92665bea17uk_UA
dc.description.abstractThe 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.uk_UA
dc.identifier.otherbwmeta1.element.desklight-6baacbff-d8e5-44f9-94ec-5f92665bea17
dc.identifier.urihttp://ir.duan.edu.ua/handle/123456789/837
dc.publisherInstytut Badań Rynku, Konsumpcji i Koniunkturuk_UA
dc.relation.ispartofseries5;
dc.subjecttaxesuk_UA
dc.subjectlocal budgetsuk_UA
dc.subjectlocal tax effectivenessuk_UA
dc.subjecttaxes Ukraineuk_UA
dc.titleLocal Taxation Effectiveness in Ukraine: Assessment and Prospects after Implementation of the Latest Reformsuk_UA
dc.typeArticleuk_UA

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Кафедра глобальної економіки