МЕТОДИ ФОРМУВАННЯ ДОХОДІВ БЮДЖЕТУ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ МІСТА: ТЕОРЕТИЧНІ Й ПРАКТИЧНІ АСПЕКТИ

Abstract

The article examines the theoretical aspects of income formation of the territorial community of the city. Attention is focused on ways of generating income. The author singled out the form, instruments and controls of tax, non-tax, transfer and loan methods of local budget revenue generation. An analysis of the practical application of methods, forms and tools for the formation of budget revenues of the territorial community of the city of Khmelnytskyi based on the amount of revenues accumulated in the budget was carried out. An assessment of the income dynamics of the territorial community of the city in terms of general and special budget funds is provided. The work revealed that the main method of generating city budget revenues is the tax method, the use of which was investigated by the author based on the dynamics of the volume and share of revenues from local and national taxes and fees. When forming the budget income of the territorial community of the city of Khmelnytskyi for 2018–2022. The dominant role of tax revenues in the part of direct taxes (tax on the income of individuals) was revealed. The author emphasized the essential importance of the transfer method in filling the income of the city budget, which in practice is manifested in the receipt by the territorial community of the city of inter-budgetary transfers under the conditions of gratuity and irreversibility in the form of subsidies and subventions. Focused attention on reducing the role of the non-tax method of generating city budget revenues, which is based on the use of opportunities of the territorial community to receive its own non-tax revenues from economic activity. It was emphasized that all methods of income formation of the budget of the territorial community of the city are interconnected, mutually determined and mutually complement each other. It is indisputable that local self-government bodies can successfully maneuver the specified methods of generating city budget revenues in the context of solving their current and strategic tasks for the development of the city community. It has been proven that a detailed analysis of the methods of income formation of the territorial community budget makes it possible to identify potentially important sources of income increase in terms of each of the methods for fully financing the needs of the territorial community of the city.