现代挑战下的乌克兰财政均等化制度:主要问题及解决方向

Iryna Storonianska, L. Benovska, Tetyana Medynska
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摘要

介绍。乌克兰新的均等化制度的引入面临着国家、地区和地方政府之间资源和权力再分配的不一致、立法创新的不稳定和不一致、税收能力指数计算的不合理等问题。问题陈述。乌克兰领土发展中存在着严重的经济和财政不平衡,因此有必要寻求一种财政均衡的最佳模式。这个问题是在现代挑战的条件下实现的。目的。找出乌克兰财政均等化制度存在的主要问题,并找出解决问题的途径。方法。在研究过程中,运用了结构逻辑法、比较分析法、系统分析法、历史与统计等方法。结果。研究发现,国内财政均等化模式应被确定为三个组成部分的组合:通过分税实现纵向均等化;通过一系列定向转移支付实现预算财政能力横向均衡和支出均衡。本文指出了财政均等化的主要问题,即:地方社区税收能力指数的计算仅基于一种税收(个人所得税)的收入,不能确保公平分配;在企业注册地征收个人所得税有助于加强中心与周边的区分;定向转移支付的优势削弱了地方自治机构在决策方面的独立性;支出平衡工具使用不当导致社区提供公共服务的能力严重失衡。结论。解决上述问题的办法是:实行个人所得税按居住地计入地方预算的机制,而不是按个人纳税人的工作地点计入;在计算税收能力指数时,考虑到地方预算一般资金的税收总量;在乌克兰和其他领土财政均等化制度的结构中,非目标转移所占份额的增长。
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System of financial equalization in Ukraine under modern challenges: main problems and directions for their solution
Introduction. The introduction of a new equalization system in Ukraine is faced with problems related to the inconsistency of the redistribution of resources and powers between state, regional and local authorities, the instability and inconsistency of legislative innovations, the unreasonableness of the calculation of the tax capacity index, etc. Problem Statement. The existence of significant economic and financial imbalances in the development of the territories of Ukraine necessitates the search for an optimal model of financial equalization. This question is actualized in the conditions of modern challenges. Purpose. To identify the main problems of the financial equalization system in Ukraine and to find ways of their solving.. Methods. In the research process such methods as structural-logical, comparative analysis, systematic approach, historical and statistical and others were used. Results. It was found that the domestic model of financial equalization should be identified as a combination of three components: vertical equalization through split taxes; horizontal equalization of the fiscal capacity of budgets and equalization by expenditures through a set of targeted transfers.The article identifies the main problems of financial equalization, namely: the calculation of the index of the tax capacity of territorial communities, which is based only on income from one tax (personal income tax), does not ensure a fair distribution; the inclusion of personal income tax at the place of registration of business entities helps to strengthen the differentiation between the center and the periphery; the predominance of targeted transfers reduces the independence of local self-government bodies in decision-making; poor use of expenditure equalization tools has led to significant imbalances in the ability of communities to provide public services. Conclusions. The solution to the mentioned problems is proposed by: implementing the mechanism of personal income tax crediting to local budgets by place of residence, and not by place of work of individual payers; calculation of the tax capacity index, taking into account the entire volume of tax revenues to the general fund of local budgets; the growth of the share of untargeted transfers in the structure of the system of financial equalization of territories in Ukraine and others.
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