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Financing local government in Ukraine


Sydorovych, Mariia


Bitte beziehen Sie sich beim Zitieren dieses Dokumentes immer auf folgenden Persistent Identifier (PID):http://nbn-resolving.de/urn:nbn:de:0168-ssoar-341482

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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 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.
Thesaurusschlagwörter Ukraine; tax revenue; income tax; public budget; fiscal policy; decentralization; financial reform; public revenue; redistribution; transformation; USSR successor state
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)
Lizenz Digital Peer Publishing Licence - Basismodul