Теоретичні засади формування фіскального простору територіальних громад в умовах трансформаційних процесів

Abstract

The article is aimed at deeper studying and identifying the theoretical and methodological principles for the formation of sources of expansion of the fiscal space of territorial communities in the context of transformation processes in Ukraine. The publication proposes the authors’ own definition of the category of «fiscal space of territorial communities» as an environment for interaction between fiscal policy actors on the redistribution of budget resources and ensuring the financial capacity of amalgamated hromadas (AHs). The composition of revenues of budgets of AHs is analyzed. The main advantages of decentralization and certain risks inherent therein are presented. The goals of administrative and financial decentralization in terms of levels of public administration are characterized. The share of local budget revenues in the GDP of different countries is studied. It is defined that in the process of decentralization, the tax system of Ukraine has undergone changes in the structure of tax distribution between levels of management directed towards the benefits of local self-government. In particular, as the financial basis of local self-government in terms of the performance of their own powers is determined taxes and fees that have a direct «connection» with the territory of the relevant administrative and territorial unit. By amending the Budget and Tax Codes of Ukraine, it was achieved to consolidate stable sources of income of local budgets and expand the budget powers of local self-government bodies. Prospects for further research in this direction are the development of practical recommendations on the sources of expansion of the fiscal space of territorial communities in the context of transformation processes in Ukraine, the definition of effective and affordable ways to finance territorial communities.