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Title: Theoretical and applied imperatives of fiscal decentralization processes in the context of transformation of the public finance system in Ukraine (on the example of land taxation)
Other Titles: Теоретико-прикладные императивы процессов фискальной децентрализации в условиях трансформации системы публичных финансов в Украине (на примере налогообложения земельных ресурсов)
Теоретико-прикладні імперативи процесів фіскальної децентралізації в умовах трансформації системі публічних фінансів в україні (на прикладі оподаткування земельних ресурсів)
Authors: Kriuchkova, Nataliia M.
Крючкова, Наталія Михайлівна
Крючкова, Наталья Михайловна
Citation: Erbe der europäischen Wissenschaft: Wirtschaft, management, tourismus, rechtsprechung. Monografische Reihe «Europäische Wissenschaft»
Issue Date: 2020
Keywords: imperatives
fiscal decentralization
finance system
land taxation
Series/Report no.: ;Buch 2, teil 5.
Abstract: In the process of active implementation of the decentralization reform in Ukraine, the level of Ukrainian society is increasing by creating financially viable united territorial communities. Today, decentralization is an opportunity for community to have the authority and resources to meet the current needs o f the region. The updated system of financial support for local budgets contributes to an increase in the share of their income, but the current results of fiscal decentralization indicate that not enough additional local government resources have been created to finance municipal powers and powers delegated by the state. At the same time, the land resources of territorial communities are the basic category in the formation of the financial and material basis of the local government system. Possession, effective use and disposal of land resources guarantee the effective organization of the territorial community's life. At the same time, the level of capacity o f territorial communities in Ukraine indicates that despite the state's efforts to organize effective management of land resources as the property of a territorial community, the impact of the latter on the growth of economic, social, household, and cultural development, especially rural and settlement communities, remains insignificant in the future. Given that there have been significant changes in the legislation on land relations recently, the issue o f taxation of land under the new legislation and its impact on the income of communities and their financial viability is relevant.
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