Fiscal Decentralization in the Context of Ukraine’s European Integration

Tetyana Skoromtsova, Viktoriia Chaika, Anastasiia Onishchyk, Liudmyla Holovii and Liliia O. Pankova
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Tetyana Skoromtsova: 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
Viktoriia Chaika: ��Department of Administrative and Financial Law, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine
Anastasiia Onishchyk: ��Department of Enterprise Economics and Management, Academy of Labor, Social Relations and Tourism, Kyiv, Ukraine
Liudmyla Holovii: ��Department of Administrative and Financial Law, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine
Liliia O. Pankova: �Department of Civil and Commercial Law, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

Journal of International Commerce, Economics and Policy (JICEP), 2022, vol. 13, issue 03, 1-16

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: Fiscal decentralization; European integration; local taxes; local budget revenues; local budget expenditures (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1142/S1793993322500132

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