L. Demydenko PhD in Economics, Associate Professor, Ju. Nakonechna, PhD in Economics, Associate Professor Taras Shevchenko National University of Kyiv, Kyiv, Ukraine FISCAL DECENTRALIZATION: GERMAN EXPERIENCE AND UKRAINIAN REALITIES

Annotation. The article analyzes the differences in the formation of revenues and expenditures of local budgets in Ukraine and Germany. The analysis of the composition of income and expenditure of budgets of different levels in Ukraine and Germany is provided. The significant role of transfers in the revenue of local budgets in Ukraine is proven.

Key words: Fiscal decentralization, intergovernmental relations, revenues and expenditures of local budgets, transfers, taxes.

DOI: http://dx.doi.org/10.17721/1728-2667.2015/167-2/8

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