The influence of decentralization on the formation of the reproductive part of the local budget
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Дата
2018
Науковий керівник
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Видавець
Baltic Research Institute of Transformation Economic Area Problems
Анотація
In 2015, Ukraine began a reform of financial decentralization. Its beginning can be considered adoption of amendments to the Budget and Tax Codes of Ukraine, in terms of transferring additional budgetary powers to local governments and securing stable sources of income for their implementation [1; 2].
Priorities of the changes introduced are the expansion of the rights of local self-government bodies in decision-making and giving them full budgetary autonomy in terms of filling their budgets and exercising their regulatory powers. At the same time, it is foreseen to increase the sources of the formation of the revenue base of local budgets by transferring certain incomes from the state budget, introducing a new type of tax – excise tax on end sales, expanding the tax base on real estate taxes.
Опис
Ключові слова
Odessa region, Chornomorsk, budget, financial decentralization
Бібліографічний опис
Innovative Educational Technologies: European Experience and its Application in Training in Economics and Management