Key points are not available for this paper at this time.
In recent years, Ukraine has intentionally taken a course towards European integration. This article provides a comprehensive analysis of the influence of the European Union on the regulation of local taxes and fees in particular. The article notes that a key area of concern is identifying and preventing tax evasion. The article proposes improvements to the decentralization mechanism, as well as an increase in the allocation of personal income taxes to local budgets.
Yara et al. (2023) studied this question.