Фіскальна децентралізація доходів місцевих бюджетів на основі механізму формування та реалізації податкових сертифікатів
Fiscal decentralization of local budget revenues on the basis of the mechanism for the formation and implementation of tax certificates

Author(s): Hanna Butenko, Hanna Kucherova
Subject(s): Economy, National Economy, Governance, Public Administration, Public Finances, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: tax certificate; property tax; property; revenues of local budgets; investments and taxes
Summary/Abstract: In the article the mechanism of tax certificates, allowing time to replenish the local budget through property taxation, to encourage taxpayers to tax compliance, promote investment and improve the liquidity of tangible assets in the region. Proved tax certificate has considerable potential for the formation of additional revenues of local budgets in Ukraine.

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