Assessing the Effectiveness of Local Fiscal Taxation

N.I. Vlasyuk

Abstract


In the context of limited financial resources and the financial crisis in Ukraine issues related to the assessment of fiscal efficiency of local taxation are particularly acute. On the basis of summarizing the theoretical development of domestic scientists, the method of evaluating the efficiency of local fiscal tax system indicating coefficients thus advisable to count is proposed. The desired effects of improving fiscal efficiency of local taxation will allow increasing the autonomy of local budgets and further concentrating budgetary resources on addressing priority issues in the region.


Keywords


local budget; fiscal efficiency; local tax elasticity coefficient

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DOI: https://doi.org/10.15421/40260611

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