UKRAINIAN FISCAL EQUALIZATION: DOES IT NEED AN IMPROVEMENT?
The article states that existing economic and social differences between territories in Ukraine call for use of fiscal equalization instruments. The study shows that implementation of formula-based fiscal equalization has led to a virtually full equalization of differentials in subnational total pub...
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Format: | Article |
Language: | deu |
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Publishing Center "Kyiv University"
2015-03-01
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Series: | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
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Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=969 |
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author | S. Slukhai |
author_facet | S. Slukhai |
author_sort | S. Slukhai |
collection | DOAJ |
description | The article states that existing economic and social differences between territories in Ukraine call for use of fiscal equalization instruments. The study shows that implementation of formula-based fiscal equalization has led to a virtually full equalization of differentials in subnational total public revenues and expenditures on the regional level. Findings presented give reasons for reviewing a current fiscal equalization procedure with regard to incorporating into equalization grant allocation formula fiscal incentives for subnational governments. |
first_indexed | 2024-04-14T06:13:57Z |
format | Article |
id | doaj.art-4eff50bf9c8c437dbc3ad8e6317f9d1b |
institution | Directory Open Access Journal |
issn | 1728-2667 2079-908X |
language | deu |
last_indexed | 2024-04-14T06:13:57Z |
publishDate | 2015-03-01 |
publisher | Publishing Center "Kyiv University" |
record_format | Article |
series | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
spelling | doaj.art-4eff50bf9c8c437dbc3ad8e6317f9d1b2022-12-22T02:08:16ZdeuPublishing Center "Kyiv University"Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка1728-26672079-908X2015-03-011166455110.17721/1728-2667.2015/166-1/5UKRAINIAN FISCAL EQUALIZATION: DOES IT NEED AN IMPROVEMENT?S. Slukhai0 Taras Shevchenko National University of Kyiv, Kyiv The article states that existing economic and social differences between territories in Ukraine call for use of fiscal equalization instruments. The study shows that implementation of formula-based fiscal equalization has led to a virtually full equalization of differentials in subnational total public revenues and expenditures on the regional level. Findings presented give reasons for reviewing a current fiscal equalization procedure with regard to incorporating into equalization grant allocation formula fiscal incentives for subnational governments.http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=969fiscal equalizationintergovernmental transferspublic finance |
spellingShingle | S. Slukhai UKRAINIAN FISCAL EQUALIZATION: DOES IT NEED AN IMPROVEMENT? Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка fiscal equalization intergovernmental transfers public finance |
title | UKRAINIAN FISCAL EQUALIZATION: DOES IT NEED AN IMPROVEMENT? |
title_full | UKRAINIAN FISCAL EQUALIZATION: DOES IT NEED AN IMPROVEMENT? |
title_fullStr | UKRAINIAN FISCAL EQUALIZATION: DOES IT NEED AN IMPROVEMENT? |
title_full_unstemmed | UKRAINIAN FISCAL EQUALIZATION: DOES IT NEED AN IMPROVEMENT? |
title_short | UKRAINIAN FISCAL EQUALIZATION: DOES IT NEED AN IMPROVEMENT? |
title_sort | ukrainian fiscal equalization does it need an improvement |
topic | fiscal equalization intergovernmental transfers public finance |
url | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=969 |
work_keys_str_mv | AT sslukhai ukrainianfiscalequalizationdoesitneedanimprovement |