ФІНАНСОВІ РЕСУРСИ ОРГАНІВ МІСЦЕВОГО САМОВРЯДУВАННЯ: ДОМІНАНТИ ФОРМУВАННЯ ТА РЕЗЕРВИ НАРОЩУВАННЯ

Abstract

The article defines the theoretical, methodological and practical aspects of the formation of financial resources of local self-government bodies in terms of their components. The number of local budgets of Ukraine by types of budgets was analyzed and it was established that in recent years, in view of the measures taken for decentralization, radical changes have taken place in the structure of local budgets of Ukraine. The dominant factors in the formation of revenues of local budgets have been studied and the shift in their significance over the years has been revealed. The key components of tax revenues of local budgets are outlined and their structure over the last five years from 2018 to 2022 is analyzed. Problematic aspects in the field of revenue formation of local budgets at the expense of tax revenues are identified. It was revealed that the personal income tax, even without taking into account the state of war in the country, shows growing dynamics. And it is mainly related to the increase in 2022 of salaries and payments to military personnel. The fiscal reserve of this tax has been established, which is related to the existence of a significant shadow sector in Ukraine, directly, shadow employment, which is due to the desire of business entities to minimize tax liability, the shadow market of apartment rentals and other income of natural persons obtained in the shadow. It is outlined that increasing the income of local budgets from taxation with the tax on the income of natural persons will also contribute to the intensification of work on the popularization of the procedure for declaring the income received by natural persons. It is noted that the reserves for increasing the property tax are the creation and development of a mechanism for the population to restore the car fleet with the aim of increasing the tax base for transport tax in the future, strengthening the digitization of the procedure for submitting information to the State Register of Property and its timely entry. Reserves for increasing the income of local budgets by separate components of both tax and non-tax revenues have been identified. It was established that the leading place among them is occupied by fiscal reserves, and directions were outlined that would direct them to increase local budget revenues and strengthen the financial capacity of territories.