BUSINESS INFORM №8-2017

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32

Section: Finance, Money Circulation and Credit
UDC 336.343
Kaneva T. V., Ruban M. O.
The Tax Regulation in the Context of Improving the Inter-Budgetary Relations (p. 225 - 230)
The article is aimed at developing theoretical and methodological provisions for the formation and implementation of measures of fiscal regulation for the socio-economic development of administrative and territorial units, taking account of the tendencies of improvement of inter-budgetary relations. The article substantiates the basic principles for the formation of a tax management system, which are focused on providing harmonization of the interests of participants in tax relations at different levels of the budget system hierarchy. An analysis of the factors influencing decisions of the institutions of power as to withholding taxes or their share in favor of local budgets has been carried out. The degree of absolute and relative tax decentralization in Ukraine in 2007-2016 has been determined. Priority directions for improving the mechanism for levying property tax in the part of the property tax on real estate and land charges have been suggested. The feasibility of further transforming the excise tax on the excise goods sold by economic entities in the retail trade has been substantiated.
Keywords: tax regulation, inter-budgetary relations, local budgets, taxes, fiscal decentralization.
Fig.: 1. Bibl.: 12.

Kaneva Tetiana V. – Doctor of Sciences (Economics), Associate Professor, Dean, Faculty of Finance and Accounting, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Ruban Maksym O. – Postgraduate Student, Department of Finance, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Kaneva, Tetiana V., and Ruban, Maksym O. (2017) “The Tax Regulation in the Context of Improving the Inter-Budgetary Relations.” Business Inform 8:225–230.

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