FEATURES OF ORGANIZATION OF LOCAL TAXATION IN FOREIGN COUNTRIES

  • R.Ye. Voloshchuk Vinnytsia Educational and Scientific Institute of Economics of Ternopil National Economic University, Ministry of Education and Science of Ukraine, Department of Finance, Banking and Insurance, Honty str., 37, Vinnytsia, 21017
Keywords: local taxes, local self-government bodies, local taxes and fees, local budgets

Abstract

In the article the foreign experience of organization of local taxation is generalized and the tax powers of local self-government bodies are described. The practice of establishing and collecting local taxes and fees in the United Kingdom, Spain, Italy, Germany, Poland, France and Sweden is considered. As a result of the study, it was found that each country has its own national peculiarities in the field of local taxation. Scientific novelty is related to the definition of the characteristic features and methods of establishment and collection of local taxes and fees in foreign countries. The practical significance is reduced to isolate the positive experience of developed countries, which can be used to increase the efficiency of the organization of local taxation in Ukraine.

 

Author Biography

R.Ye. Voloshchuk , Vinnytsia Educational and Scientific Institute of Economics of Ternopil National Economic University, Ministry of Education and Science of Ukraine, Department of Finance, Banking and Insurance, Honty str., 37, Vinnytsia, 21017

кандидат економічних наук, ст.викладач

References

1. Slavinskaitė, Neringa, and Romualdas Ginevičius. “Revenue autonomy of local government: fiscal decentralization aspect.” Business and Management 2016 : Materials of 9th International Scientific Conference 12–13 May 2016, bm.vgtu.lt/index.php/verslas/2016/paper/viewFile/66/65. Accessed 1 March 2018.
2. Polishchuk, Vadym, and Maksym Andriiuk. “Regional features of filling the budget of local communities.” Economic forum, vol. 1, 2014, pp. 213-221.
3. Pope, Thomas, and Tom Waters. A survey of the UK tax system, Institute for Fiscal Studies, 2016.
4. The official website of the Agency for Foreign Economic Activity of the Federal Republic of Germany (Germany Trade & Invest), www.gtai.de/GTAI/Navigation/EN/welcome-ru.html. Accessed 1 March 2018.
5. The official website of the tax consulting agency of the Federal Republic of Germany (WW+KN Wagner Winkler & Collegen GmbH), wwkn.de/en/about-german-taxes/local-business-tax-gewerbesteuer.
6. Ambrus, R. A., amd K. Gróf. “Local taxation in European countries.” Pallas Athéné Alapítványok, 19 Okt. 2017, www.pallasalapitvanyok.hu/data/attachments/2017/10/19/160105/megjelent-cikk_Ambrus_R_Gr%C3%B3f_K.pdf Accessed 1 March 2018.
7. The official website of an international consulting company PricewaterhouseCoopers, taxsummaries.pwc.com/ID/Sweden-Individual-Taxes-on-personal-income. Accessed 1 March 2018.
8. Оverview of the French tax system, Public finances directorate general, 2017. Impots.gouv.fr, www.impots.gouv.fr/portail/files/media/1_metier/5_ international/french_tax_system.pdf. Accessed 1 March 2018.
9. Doing Business In Poland 2012, Moore Stephens Central Audit, 2012, www.msca.pl/MediaLibsAndFiles/media/mscaweb.moorestephens. com /Documents/Doing-Business-2012-05-(1)_1.pdf?ext=.pdf. Accessed 1 March 2018.
10. Taxation and Investment in Italy 2016 : Reach, relevance and reliability, The Deloitte International Tax Source (DITS), 2016, www2.deloitte.com/content/dam/Deloitte/cn/Documents/international-business-support/deloitte-cn-ibs-italy-tax-invest-en-2016.pdf. Accessed 1 March 2018.
Published
2018-04-26