PUBLIC FINANCE MANAGEMENT

KUZKIN Yevhen ¹

¹State Agency of Motor Roads of Ukraine
OrcID ID : https://orcid.org/0000-0002-6790-8238

Local taxation as an instrument for strengthening local government own revenue base

In terms of reform of local self-government in Ukraine the main criteria of redistribution of powers in the public finance sector is principle of subsidiarity. Such principle requires not only the formal expansion of local financial capacity, but special attention needs to ensure that the flexibility and fiscal powers of local authorities are regarding local taxation instruments. The article analyzes the theoretical aspects of local taxes and charges, methodical prerequisites for expansion local fiscal capacity in the context of the interim results of tax reform in Ukraine.

Keywords: local taxes and levies, fiscal power of local self-government authorities, land tax, property tax.

JEL: Е62, Н20, Н72.

Kuzkin Y. . Local taxation as an instrument for strengthening local government own revenue base / Y. . Kuzkin // Фінанси України. - 2015. - № 4. - C. 34-47.