Податок на доходи фізичних осіб у системі децентралізації державного управління
Personal income tax in the system of decentralization of public administration

Author(s): Olga Pokatayeva, Nataliya Abramchenko
Subject(s): Politics / Political Sciences, Economy, National Economy, Governance, Public Administration, Public Finances, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: income tax; local budgets; decentralization; financing; income; expenses; cluster analysis
Summary/Abstract: Confirmed by their economic nature income tax is a form of payment for public services provided by local government in the territory. Income tax in Ukraine is the main financial resource for local governments. In terms of decentralization of public administration in Ukraine continues to implement the centralization of budgetary resources from income tax for individuals in need as soon as possible solutions.

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