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Fiscal Decentralization in the Context of Ukraine’s European Integration

Author

Listed:
  • 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)

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.

Suggested Citation

  • Tetyana Skoromtsova & Viktoriia Chaika & Anastasiia Onishchyk & Liudmyla Holovii & Liliia O. Pankova, 2022. "Fiscal Decentralization in the Context of Ukraine’s European Integration," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 13(03), pages 1-16, October.
    • Handle: RePEc:wsi:jicepx:v:13:y:2022:i:03:n:s1793993322500132
    DOI: 10.1142/S1793993322500132
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