Fiscal decentralization of Ukraine and the countries of the European Union

Abstract

In the conditions of the instability of the economic situation and the uncertainty of the development of fiscal environment that impairs the harmonization of effective relations between payers and fiscal authorities in Ukraine, the development of an appropriate tax administration system that would minimize the negative fiscal and socio-economic implications of taxation, which in total has to ensure the increase of the level of decentralization of state power and financial powers in favor of local self-government. Instead, the success of the development of fiscal decentralization in Ukraine depends on the dynamic, multi-purpose processes of structural adjustment of tax relations, the formation of system-forming elements of the model of income taxation of legal entities for intensive development of sectoral regional policy, the timely filling of the state fund of regional development, motivation of the effective use of budget funds by territorial communities.