Ukraine’s public finance during the transitionary period

Lunina, I.O. (2000). Ukraine’s public finance during the transitionary period. NAS of Ukraine, Institute for Economic Forecasting. Kharkiv: Fort [in Ukrainian].

ISBN 966-02-1590-8

The monograph deals with the key problems of Ukraine’s public finance. The author considers the change of the state’s functions at the stage of transition to market, the factors affecting the level of state’s expenditures, theoretical aspects of the formation of a rational taxation system and the tendencies of changes in the taxation systems of the industrialized countries. She gives an evaluation of the level of tax exemptions and sectoral distribution of the tax burden in Ukraine with the current tax legislation.

The monograph provides analysis of the practice of the formation of local budgets in Ukraine. There is a generalization of theoretical bases and economic criteria of the decentralization of the state’s function in democratic societies, which serve as a basis for the formation of a properly balanced concept of inter—budget relations in Ukraine.

The monograph is dedicated for the specialists in the area of public finance – government officials, researchers, practical economists, and high school professors and students.