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An Overview of the Fiscal Decentralization in the Context of the State and Local Taxes in Ukraine
Ponomarova T. V., Komlieva M. A.

Ponomarova, Tetiana V., and Komlieva, Maryna A. (2021) “An Overview of the Fiscal Decentralization in the Context of the State and Local Taxes in Ukraine.” Business Inform 1:251–257.
https://doi.org/10.32983/2222-4459-2021-1-251-257

Section: Finance, Money Circulation and Credit

UDC 336.14:336.02

Abstract:
One of the key elements of the analysis of the efficiency of reforms at the State level is the effectiveness and a shift in quantitative indicators of the relevant statistical categories. In Ukraine, the period after 2014 is considered to be the time of legislative changes and reforms. Among them, according to experts and politicians, the most successful is the decentralization reform. Its implementation is based primarily on changes in the taxation system both at the national and local levels. Accordingly, the main indicator of achieving the goals of fiscal decentralization can be considered changes in the structure of tax redistribution between the local and the State budgets. This article provides an assessment of the level and dynamics of the main types of taxes as to their proportion between different levels of fiscal centralization. In the course of the research, a comparative analysis of rates and monetary measurement of both the national and local taxes and fees was carried out. The authors account tax revenues in a geographical context and during the last eight years, which allows assessing the impact of the reform on the amount of taxes collected, identifying the leading regions, as well as tracking the taxation trends. As a result of the research, it is found out that fiscal decentralization since the beginning of its implementation has been a significant factor in the growth of tax revenues in local budgets. Nevertheless, personal income tax prevails among fiscal fillers of budgets at the local level, so the problems of unemployment and lack of jobs in times of coronavirus crisis pose a challenge for the financial security of territorial communities. Further research on the topic is considered promising given the effectiveness of combining the benefits of fiscal decentralization with the relevant instruments of the State support to increase the local budget funds.

Keywords: decentralization, national and local taxes and fees, structure, geographical distribution.

Fig.: 4. Tabl.: 1. Bibl.: 14.

Ponomarova Tetiana V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Statistics, Accounting and Auditing, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]
Komlieva Maryna A. – Masters Student, Faculty of Economics, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

List of references in article

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[Legal Act of Ukraine] (2014). https://zakon.rada.gov.ua/laws/show/79-19#Text
[Legal Act of Ukraine] (2014). https://zakon.rada.gov.ua/laws/show/71-19#Text
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Bykadorova, N. O. “Finansova detsentralizatsiia mistsevoho samovriaduvannia“ [Financial Decentralization of Local Self-Government Institutions]. Ekonomichnyi visnyk Donbasu. 2010. http://dspace.nbuv.gov.ua/bitstream/handle/123456789/23937/27-Bikadorova.pdf?sequence=1
Nabatova, Yu. O., and Us, T. V. “Formuvannia mistsevykh biudzhetiv v umovakh detsentralizatsii finansovykh resursiv“ [Formation of Local Budget in Conditions of Decentralization of Financial Resources]. Efektyvna ekonomika. 2015. http://www.economy.nayka.com.ua/?op=1&z=4100
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Prots, N. V. “Formuvannia podatkovykh nadkhodzhen mistsevykh biudzhetiv v konteksti biudzhetnoi detsentralizatsii“ [Formation of Tax Revenues of Local Budgets in the Context of Budget Decentralization]. Finansovyi prostir. 2015. https://ofp.cibs.ubs.edu.ua/files/1501/15pnvfpn.pdf
Ponomaryova, T. V., and Chala, T. H. “Osoblyvosti formuvannia systemy statystychnykh pokaznykiv doslidzhennia opodatkuvannia i vyznachennia podatkovoho navantazhennia v Ukraini“ [Features of Formation of System of Statistical Indicators of Research of the Taxation and Definition of tax Burden in Ukraine]. Sotsialna ekonomika. 2016. https://periodicals.karazin.ua/soceconom/article/view/7242/6735
Rodchenko, V. B., and Prus, Yu. I. “Vplyv reformy fiskalnoi detsentralizatsii na mistsevi biudzhety Ukrainy“ [The Impact of Fiscal Decentralization Reform on Local Budgets in Ukraine]. Sotsialna ekonomika. 2016. https://periodicals.karazin.ua/soceconom/article/view/7223/6718
Chistiukhina, Yu. A., Burtseva, O. Ye., and Pypko, S. O. “Quantity Assessment and Directions for Improving the Efficiency of Fiscal Decentralization in Ukraine“. Naukovyi visnyk Polissia, vol. 2, no. 1 (2018): 118-128.
Derzhavna fiskalna sluzhba Ukrainy. http://sfs.gov.ua/
“Dokhody Zvedenoho biudzhetu Ukrainy Minfin“ [Revenues of the Consolidated Budget of Ukraine Ministry of Finance]. https://index.minfin.com.ua/ua/finance/budget/cons/income/
“Dzherela dokhodiv mistsevykh biudzhetiv“ [Sources of Local Budget Revenues]. Natsionalnyi proekt Detsentralizatsiia. 2019. https://decentralization.gov.ua/uploads/library/file/369/2019.pdf

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