Local Economic Development and Local Taxation Explaining Differential Tax Burdens across Ukrainian Local Governments  

Oleh:

Brown, Trevor L.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Urban Affairs Review vol. 36 no. 3 (Jan. 2001), page 406-428.
Topik: Ukrainian local governments; differential tax burdens; local economic development; taxation
Fulltext: 406UAR363.pdf (98.59KB)

Isi artikel

The author examines the orientation of Ukrainian local governments to their local economic development responsibilities and uses theory on local regimes, fiscal stress, and organizational capacity to explain differential tax burdens across local governments. Results of ordinary least squares regression on tax implementation by Ukrainian local governments in 1997 indicate that all three theories provide insight into the dynamics of local economic development and taxation.

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