Holovko Mykhailo, Sovshchak Svetlana, ANALYSIS OF FOREIGN EXPERIENCE OF LOCAL TAXES AND FEES FUNCTIONING

Modern Economics

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关键词: local budgets;    local taxation;    Tax code;    income;    local taxes and fees;    principles of forming the financial resources of local government tax revenues.;   

DOI  :  

学科分类：社会科学、人文和艺术（综合）

来源: Mykolayiv National Agrarian University

【 摘 要 】

Introduction. In terms of financial and political crisis of the special urgency of the problem of rational spending the budget resources, finding additional sources of financing social needs, one of which is decentralization of state power. Fiscal decentralization is one of the necessary conditions fo local authorities independence and viability, their active involvement in the development of the controlled areas, matching local expenditure with local needs and preferences.

【 授权许可】

CC BY