Journal article | Zeitschriftenartikel
Financing local government in Ukraine
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.
- ISSN
-
1923-6158
- Umfang
-
Seite(n): 5-27
- Sprache
-
Englisch
- Anmerkungen
-
Status: Veröffentlichungsversion; begutachtet (peer reviewed)
- Erschienen in
-
Federal Governance, 8(3)
- Thema
-
Wirtschaft
Öffentliche Finanzen und Finanzwissenschaft
Ukraine
Steueraufkommen
Einkommensteuer
öffentlicher Haushalt
Finanzpolitik
Dezentralisation
Finanzreform
öffentliche Einnahmen
Umverteilung
Transformation
UdSSR-Nachfolgestaat
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Sydorovych, Mariia
- Ereignis
-
Veröffentlichung
- (wann)
-
2011
- URN
-
urn:nbn:de:0168-ssoar-341482
- Rechteinformation
-
GESIS - Leibniz-Institut für Sozialwissenschaften. Bibliothek Köln
- Letzte Aktualisierung
-
21.06.2024, 16:27 MESZ
Datenpartner
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Objekttyp
- Zeitschriftenartikel
Beteiligte
- Sydorovych, Mariia
Entstanden
- 2011
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