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Excise Tax on Fuel as a Source of Local Self-Government Budgets in the Context of Budget Decentralization
Paliichuk T. V.

Paliichuk, Tetiana V. (2021) “Excise Tax on Fuel as a Source of Local Self-Government Budgets in the Context of Budget Decentralization.” Business Inform 4:216–228.
https://doi.org/10.32983/2222-4459-2021-4-216-228

Section: Finance, Money Circulation and Credit

UDC 336.1:336.2:336.5

Abstract:
The article is aimed at disclosing the role and significance of the excise tax on fuel in filling local self-government budgets in the context of the implementation of budget decentralization, also disclosing the main aspects of excise tax reform, changes in its distribution between budgets and finding ways to ensure the stimulating impact of excise taxation on the socio-economic development of territorial communities (hromadas). The article describes the steps taken to strengthen the financial capacity of local self-government (changes in the sources of filling the hromadas’ budgets) by introducing budget decentralization, steps to implement decentralization in the sphere of road infrastructure of Ukraine (distribution of functions and powers in the road sector at the subregional level of management and introduction of an updated mechanism for financing the road industry). The significance and role of excise tax on fuel in the formation of budgets of territorial communities in the context of implementation of budget decentralization and decentralization in the road sector are analyzed and disclosed. The main aspects of excise tax reform, changes in its distribution between budgets during 2014-2020 in the context of the implementation of decentralization are presented. A number of substantiated arguments are given regarding the need to preserve the crediting of the excise tax on fuel to the local self-government budgets. The issue of the need to improve the distribution of subventions to roads in order to achieve fairness and eliminate the asymmetry of the financial capacity of territorial communities to develop road infrastructure and ensure the stimulating impact of excise taxation on the socio-economic development of all territorial communities is actualized.

Keywords: financial capacity, budget decentralization, local budgets, local self-government budgets, budgets of territorial communities, material and financial base, tax revenues, excise tax, fuel excises, road subvention.

Fig.: 7. Tabl.: 1. Bibl.: 20.

Paliichuk Tetiana V. – Candidate of Sciences (Economics), Financial Analyst, Analytical Center, All-Ukrainian Association of Local Governments «Association of Ukrainian Cities» (73 Sichovykh Striltsiv Str., Kyiv, 04053, Ukraine)
Email: [email protected]

List of references in article

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