THE FORMATION OF LOCAL BUDGETS: INTERNATIONAL EXPERIENCE AND UKRAINIAN REALITIES
Series "Economy": Socio-economic problems of regional development
DOI:
https://doi.org/10.15407/econlaw.2015.03.032Keywords:
local budgets, incomes, local taxes and fees, intergovernmental relations, regionalization of taxationAbstract
From the standpoint of international experience an analysis of the existing quality in Ukraine is done and carried out an assessment of intergovernmental relations and the formation of local budgets. The conclusion about the feasibility of local budgets consolidation in the stable taxes state is done do not taking into account intergovernmental calculating transfers. The proposals for increasing local taxes in the budget revenues are grounded.
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