id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-494	Kozarezenko, Liudmyla; Tochylina, Iryna	TAX ADVANTAGES OF LOCAL BUDGETS AS AN INSTRUMENT OF FINANCIAL CAPACITY OF TERRITORIAL COMMUNITIES	2018	7	.pdf	application/pdf	5195	203	40	According to the fact that Ukraine has no clear relationship between the level of development of local infrastructure and property tax revenues, but mainly evident dependence on the quantity and quality of housing and business development, job creation in the territory, it is advisable (during the preparation of institutional environment to attract financial and legal instruments for territorial development), methodologically we feel being right to satisfy not only gains tax revenues and property tax revenues and increased tax revenues per natural persons (due to the increase in the number of jobs) and a single tax (due to an increase in entrepreneurial activity in the region). Despite the financial decentralization that started and that involves the transfer of a part of tax revenues, transfers remain the largest source of local Table 1 Indicators of fiscal decentralization level in some European countries in 2012 Country The ratio between the local authorities’ tax revenue and the total tax revenue for the country, % The ratio between the local tax revenue and the total local revenue, % The weight of tax revenue compared to the weight of grants, % Greece 6,85	cache/issue-494.pdf	txt/issue-494.txt