RATIONALIZATION OF SOURCES OF LOCAL BUDGETS TAX REVENUES AT POST-CONFLICT TERRITORIES

Abstract

Therefore, the general strategy in the field of revenue decentralization on post-conflict territories should not be in a course of tax and fiscal efficiency increase, but in a course of the economic efficiency increase due to the gradual passing to such structure of taxes (both on central and on subcentral levels), that less than prevents to expansion and strong growth of tax base. The result should be of a more rapid recovery of the affected con-conflict economy with a simultaneous decrease of the shadow economic and tax evasion, as well as transaction costs at the expense of taxation of simplicity, transparency and ease of tax administration.