The Tax Autonomy of Local Government Bodies in the Context of Fiscal Authority

Abstract

The article is aimed at clarifying the characteristics of tax autonomy of local government bodies in accordance with the fiscal authority assigned to them. It has been determined that the expected tax autonomy of local government bodies indicates the relationship of amount of taxes collected in the territory of the community under study and the amount of income to the local budget excluding the transfers during the reporting period. Under the fiscal authority of local government bodies, the author understands the possibilities of certain levels of the State government to levy certain types of taxes, determine the tax base, establish the rates of certain types of taxes, administer certain types of taxes, and ensure that certain types of taxes are fully received in the relevant budget. The carried out study provided to determine the characteristics of tax autonomy of local government bodies in accordance with the matrix of delineation of fiscal authorities between levels of the State government in Ukraine.

Keywords

• budget
• decentralization of power
• local governance
• tax autonomy
• financial self-sufficiency
• fiscal authority