REFORMING THE INTERGOVERNMENTAL RELATIONS IN UKRAINE BY MEANS OF FISCAL DECENTRALIZATION
Journal: Academic Bulletin "Economics and Region" (Vol.1, No. 50)Publication Date: 2015-02-27
Authors : Volodymyr O. Onyschenko; Olga M. Bondarevska;
Page : 3-11
Keywords : fiscal decentralization; local budget; reforming of intergovernmental relations; taxes; transfers; grants; Budget Code of Ukraine; Tax Code of Ukraine.;
Abstract
The article consideres the main legal aspects of fiscal decentralization and highlights the priority fields for reforming the intergovernmental relations in Ukraine. The influence of the budget system reform in Ukraine on the state of intergovernmental relations, particularly on the local budgets formation under decentralization has been analyzed.
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