Nevidoma D.R. FINANCIAL DECENTRALIZATION IN UKRAINE: BUDGET AND TAX ASPECTS

Abstract

Purpose – to research scientific-methodical and pragmatic principles of fiscal decentralization, determining the effectiveness of tax software and outline prospects. Methodology of research. To achieve this in the article used general scientific methods and techniques of scientific knowledge, induction and deduction (to determine the nature and identify indicators of fiscal decentralization), comparative analysis (the analysis of revenues of local budgets) formulation of inference and the nomination of hypotheses (for the logical conclusions of conducted statistical and analytical research) and special methods – statistical methods groupings, dynamic comparisons, generalizations, expert evaluation events (in identifying the proportion of local taxes in tax revenue budgets; analysis of the structure and dynamics of the local budget) and others. Findings. The article examined the scientific and theoretical and methodological aspects of the formation of financial decentralization determined effectiveness of tax instruments in the context of decentralization and local government formulated the prospects of improving and reforming the tax provision of financial decentralization in Ukraine, taking into account international experience. Originality. In domestic science not paid enough attention to research determining the degree of fiscal (budgetary) decentralization and its component – tax decentralization. Financial, fiscal and tax decentralization substituted concepts financial security of financial independence and financial autonomy of regional administrative units, territories, local budgets of local government and local authorities. Therefore, as a result of scientific research solved important scientific problem – the role of the tax component of fiscal decentralization. Practical value. The recommendations and suggestions offered by the authors on the basis of the study can be used by state and local authorities and local governments in the development of socio-economic regions and separate territories.