dc.contributor.author | Sydorovych, Mariia | de |
dc.date.accessioned | 2013-05-21T12:35:42Z | |
dc.date.available | 2013-05-21T12:35:42Z | |
dc.date.issued | 2011 | de |
dc.identifier.issn | 1923-6158 | de |
dc.identifier.uri | http://www.ssoar.info/ssoar/handle/document/34148 | |
dc.description.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. | en |
dc.language | en | de |
dc.subject.ddc | Wirtschaft | de |
dc.subject.ddc | Economics | en |
dc.subject.other | local budgets; fiscal decentralisation; transition economies | |
dc.title | Financing local government in Ukraine | de |
dc.date.updated | 2013-04-09T09:57:57Z | |
dc.description.review | begutachtet (peer reviewed) | de |
dc.description.review | peer reviewed | en |
dc.source.journal | Federal Governance | |
dc.source.volume | 8 | de |
dc.publisher.country | MISC | |
dc.source.issue | 3 | de |
dc.subject.classoz | Öffentliche Finanzen und Finanzwissenschaft | de |
dc.subject.classoz | Public Finance | en |
dc.subject.thesoz | Ukraine | de |
dc.subject.thesoz | Ukraine | en |
dc.subject.thesoz | Steueraufkommen | de |
dc.subject.thesoz | tax revenue | en |
dc.subject.thesoz | Einkommensteuer | de |
dc.subject.thesoz | income tax | en |
dc.subject.thesoz | öffentlicher Haushalt | de |
dc.subject.thesoz | public budget | en |
dc.subject.thesoz | Finanzpolitik | de |
dc.subject.thesoz | fiscal policy | en |
dc.subject.thesoz | Dezentralisation | de |
dc.subject.thesoz | decentralization | en |
dc.subject.thesoz | Finanzreform | de |
dc.subject.thesoz | financial reform | en |
dc.subject.thesoz | öffentliche Einnahmen | de |
dc.subject.thesoz | public revenue | en |
dc.subject.thesoz | Umverteilung | de |
dc.subject.thesoz | redistribution | en |
dc.subject.thesoz | Transformation | de |
dc.subject.thesoz | transformation | en |
dc.subject.thesoz | UdSSR-Nachfolgestaat | de |
dc.subject.thesoz | USSR successor state | en |
dc.identifier.urn | urn:nbn:de:0168-ssoar-341482 | |
dc.rights.licence | Digital Peer Publishing Licence - Basismodul | de |
dc.rights.licence | Basic Digital Peer Publishing Licence | en |
internal.status | formal und inhaltlich fertig erschlossen | de |
internal.identifier.thesoz | 10064141 | |
internal.identifier.thesoz | 10059274 | |
internal.identifier.thesoz | 10041122 | |
internal.identifier.thesoz | 10043707 | |
internal.identifier.thesoz | 10035802 | |
internal.identifier.thesoz | 10040948 | |
internal.identifier.thesoz | 10043684 | |
internal.identifier.thesoz | 10041689 | |
internal.identifier.thesoz | 10036644 | |
internal.identifier.thesoz | 10045348 | |
internal.identifier.thesoz | 10037611 | |
dc.type.stock | article | de |
dc.type.document | Zeitschriftenartikel | de |
dc.type.document | journal article | en |
dc.source.pageinfo | 5-27 | de |
internal.identifier.classoz | 1090303 | |
internal.identifier.journal | 488 | |
internal.identifier.document | 32 | |
internal.identifier.ddc | 330 | |
dc.source.issuetopic | Federalism, local government and policy-making | de |
dc.description.pubstatus | Veröffentlichungsversion | de |
dc.description.pubstatus | Published Version | en |
internal.identifier.licence | 4 | |
internal.identifier.pubstatus | 1 | |
internal.identifier.review | 1 | |
internal.check.abstractlanguageharmonizer | CERTAIN | |
internal.check.languageharmonizer | CERTAIN_RETAINED | |