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Fiscal Decentralization in the Context of Ukraine’s European Integration

Department of Fiscal Administration State Tax University, Irpin, Ukraine

Department of Civil and Commercial Law, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

E-mail Address: skoromtsova8276@edu-knu.com

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Viktoriia Chaika

Department of Administrative and Financial Law, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

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Anastasiia Onishchyk

Department of Enterprise Economics and Management, Academy of Labor, Social Relations and Tourism, Kyiv, Ukraine

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Liudmyla Holovii

Department of Administrative and Financial Law, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

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, and

Liliia O. Pankova

Department of Civil and Commercial Law, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

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https://doi.org/10.1142/S1793993322500132Cited by:1 (Source: Crossref)

Abstract

This paper examines fiscal decentralization in the context of Ukraine’s European integration. It is established that fiscal decentralization is to give local self-governments autonomy in determining revenues and expenditures, including the authority to collect taxes and fees. As a result, the impact of fiscal decentralization on regions’ tax capacity was assessed. It is proved that fiscal decentralization has a positive influence on financial development of regions. The lack of efficiency and declarativeness of the reform in Ukraine are argued. Further steps on the path of fiscal decentralization are proposed in order to increase the level of local self-governments’ financial autonomy.

Keywords:

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