UDC 336.22:005
Halamay, R., & Prokipchuk, L. (2017). Formuvannya podatkovoyi systemy v umovakh detsentralizatsiyi: dosvid krayin-chleniv Yevropeys'koho Soyuzu [Formation of the tax system in the conditions of decentralization: the experience of the European Union member states]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 128 (6) (pp. 132-134). Retrieved from http://ird.gov.ua/sep/doi/sep2017.06.134. [in Ukrainian].
Sources: 3

Authors



Halamay Roman Yaroslavovych

Postgraduate of the Ivan Franko National University of Lviv

Prokipchuk Levko Ihorovych

Postgraduate of the Ivan Franko National University of Lviv

Resume

In this scientific article, the results of research on the development of the tax system in the conditions of decentralization in the countries of the European Union are presented. The peculiarities of formation of tax revenues of local budgets at the level of municipalities in European countries are explored. An analysis of the structure of tax revenues to local budgets has been carried out. The basic taxes that serve as sources of revenues to local budgets are determined. The socio-economic objectives of functioning of the tax system at the level of municipalities are given.

Keywords:

tax system, EU member states, taxes, local budgets

References


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2. Guru, S. (2017). Six Principles or Characteristics of a Good Tax System / Your Article Library. Retrieved from http://www.yourarticlelibrary.com/economics /taxation/six-principles-or-char acteristics-of-a-good-tax-system/38121
3. Eurostat (2017). Official website of the EU Statistics Service. Retrieved from http://ec.europa.eu/eurostat/statistics explained/index.php/Tax_revenue_ statistics