Journal
УКР   ENG
Socio-Economic Problems
of the Modern Period of Ukraine
   



Prokipchuk Levko Ihorovych



Prokipchuk Levko Ihorovych

Postgraduate of the Ivan Franko National University of Lviv



Coauthors



Halamay Roman Yaroslavovych



Publications



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


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. 
tax system, EU member states, taxes, local budgets 


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