Financing Local Government in Ukraine
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Date
2011
Authors
Sydorovych, Mariia
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Abstract
This paper provides the comparison of the Ukrainian system of
intergovernmental 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.
Description
Keywords
local budgets, tax revenues, income taxation, personal income tax, fiscal decentralisation, transition economies, Ukraine