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Financing local government in Ukraine

[journal article]

Sydorovych, Mariia

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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.
Keywords Ukraine; tax revenue; income tax; public budget; fiscal policy; decentralization; financial reform; public revenue; redistribution; transformation; USSR successor state
Classification Public Finance
Free Keywords local budgets; fiscal decentralisation; transition economies
Document language English
Publication Year 2011
Page/Pages p. 5-27
Journal Federal Governance, 8 (2011) 3
Issue topic Federalism, local government and policy-making
ISSN 1923-6158
Status Published Version; peer reviewed
Licence Basic Digital Peer Publishing Licence