Fiscal Decentralization in the Context of Ukraine’s European Integration

IF 1.3 Q3 ECONOMICS

Journal of International Commerce Economics and Policy Pub Date : 2022-09-10 DOI:10.1142/s1793993322500132

T. Skoromtsova, V. Chaika, Anastasiia Onishcyik, L. Holovii, Liliia Pankova

引用次数: 1

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.

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乌克兰欧洲一体化背景下的财政分权

本文考察了乌克兰在欧洲一体化背景下的财政分权。财政分权就是赋予地方政府决定收入和支出的自主权，包括征收税费的权力。因此，评估了财政分权对地区税收能力的影响。事实证明，财政分权对地区金融发展具有积极影响。认为乌克兰的改革缺乏效率和说明性。为了提高地方自治政府的财政自治水平，建议在财政分权的道路上进一步采取措施。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of International Commerce Economics and Policy ECONOMICS-

CiteScore

1.50

自引率

0.00%

发文量

期刊介绍： Journal of International Commerce, Economics and Policy (JICEP) is a peer-reviewed journal that seeks to publish high-quality research papers that explore important dimensions of the global economic system (including trade, finance, investment and labor flows). JICEP is particularly interested in potentially influential research that is analytical or empirical but with heavy emphasis on international dimensions of economics, business and related public policy. Papers must aim to be thought-provoking and combine rigor with readability so as to be of interest to both researchers as well as policymakers. JICEP is not region-specific and especially welcomes research exploring the growing economic interdependence between countries and regions.