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Analyzing the Efficiency of Local Taxation in Ukraine
Hnativ V. A., Zamaslo O. T.

Hnativ, Viktoriia A., and Zamaslo, Olha T. (2020) “Analyzing the Efficiency of Local Taxation in Ukraine.” Business Inform 10:332–338.
https://doi.org/10.32983/2222-4459-2020-10-332-338

Section: Finance, Money Circulation and Credit

UDC 336.22

Abstract:
One of the key factors on which the efficient functioning of the entire national economy depends is the organization of the State taxation system. In today’s conditions, a sufficient amount of revenues of local budgets are needed to meet the social needs of the population, to solve problems of local nature at the administrative-territorial level. For the successful social and economic development of territories, it is necessary to have a reasonable amount of funds in the budget, as well as a plan for the efficient use of these funds. As result of the research, the essence of local taxes and their efficiency are allocated. It is specified that the Tax Code is a prerequisite for fulfilling the tasks of tax reform and a step towards creating a more perfect taxation system. The current status of the revenue base of budgets in Ukraine, the dynamics of collections of taxes and fees in budget revenues during 2014-2019 are analyzed; the role of local taxes in the formation of the revenue part of local budgets is defined. The results of the process of financial decentralization in Ukraine are summarized, in particular, the increase of powers that can be transferred to the local level in order to increase the independence of local budgets and improve the inter-budget relations. The mechanism of budget alignment, which replaced the formula for distribution of the volume of inter-budget transfers, is researched. The necessity of further reform of local taxation taking into account the competitive advantages and interests of each individual region, optimization, expansion of the base of local taxation and the right of local authorities to establish and collect local taxes and fees in order to avoid problems of forming the revenue base of local budgets of Ukraine is substantiated.

Keywords: local taxes and fees, decentralization, revenues of local budgets, local taxation, territory index.

Fig.: 2. Tabl.: 2. Bibl.: 13.

Hnativ Viktoriia A. – Student, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Zamaslo Olha T. – Doctor of Sciences (Economics), Professor, Professor, Department of Finance, Monetary Circulation and Credit, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

List of references in article

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Mariuha, D. O., and Tulush, L. D. “Formuvannia dokhodnoi bazy mistsevykh biudzhetiv v umovakh finansovoi detsentralizatsii“ [Formation of the Revenue Base of Local Budgets in Terms of Financial Decentralization]. Derzhava, rehiony, pidpryiemnytstvo: informatsiini, suspilno-pravovi, sotsialno-ekonomichni aspekty rozvytku. Kyiv: Universytet «KROK», 2019. 288-291.
“Zvitnist“ [Reporting]. Derzhavna kaznacheiska sluzhba Ukrainy. https://www.treasury.gov.ua/ua/file-storage/vikonannya-derzhavnogo-byudzhetu
Marenych, O. M. “Systema dokhodiv mistsevykh biudzhetiv ta yii rozvytok (na prykladi vidpovidnoho biudzhetu)“ [The System of Local Budget Revenues and Its Development (On the Example of the Relevant Budget)]. Ekonomichnyi prostir. 2019. http://srd.pgasa.dp.ua:8080/xmlui/bitstream/handle/123456789/2897/Marenich.pdf?sequence=1&isAllowed=y
Volkova, O. H. “Fiskalna efektyvnist mistsevoho opodatkuvannia v Ukraini“ [Fiscal Efficiency of Local Taxation in Ukraine]. Hroshi, finansy i kredyt. 2019. http://www.market-infr.od.ua/journals/2019/28_2019_ukr/41.pdf
“Detsentralizatsiia v Ukraini“ [Decentralization in Ukraine]. https://decentralization.gov.ua
Martyniuk, I. V., and Bohatyryova, Ye. M. “Mistseve opodatkuvannia v Ukraini: suchasnyi stan ta perspektyvy rozvytku“ [Local Taxation in Ukraine: Current State and Development Prospects]. Ekonomika ta derzhava, no. 6 (2019): 27-31. DOI: 10.32702/2306-6806.2019.6.27
“Asotsiatsiia zvernulasia do Uriadu ta Minfinu shchodo problemnykh pytan biudzhetiv OTH u 2020-2021 rokakh“ [The Association Appealed to the Government and the Ministry of Finance on Problematic Issues of OTG Budgets in 2020-2021]. Asotsiatsiia obiednanykh terytorialnykh hromad. July 28, 2020. https://hromady.org/асоціація-отг-звернулася-до-уряду-та-м/

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