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)
Файли
Дата
2020
Науковий керівник
Укладач
Редактор
Назва журналу
ISSN
E-ISSN
Назва тому
Видавець
Анотація
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.
Опис
Ключові слова
imperatives, fiscal decentralization, transformation, finance system, Ukraine, land taxation
Бібліографічний опис
Erbe der europäischen Wissenschaft: Wirtschaft, management, tourismus, rechtsprechung. Monografische Reihe «Europäische Wissenschaft»