ПОДАТКОВІ ДОМІНАНТИ ФІНАНСОВОГО ВИРІВНЮВАННЯ РОЗВИТКУ ТЕРИТОРІЙ В УМОВАХ ВОЄННОГО СТАНУ

Abstract

Today, Ukraine and a few of European countries are faced with the acute problem of balancing the financial support of local socio-economic development. The introduction of military status in Ukraine has intensified procedures to rationalize financial support for the budgets of the united territorial communities, especially those located closer to the war zone. That's why, the study of theoretical and practical determinants of financial equalization is actual. The purpose of the article is to study modern aspects of effective use of financial equalization of territorial development, as well as substantiation of tax instruments to strengthen the fiscal potential of regions in the conditions of military status. The article highlights the objective reasons for financial equalization and outlines the forms of its implementation in Ukraine and some countries around the world. The accent is placed on the effects and risks of horizontal and vertical financial equalization. It is proved that the budgetary autonomy of the development of the united territorial formations is a key link in the combination of state and local economic policy. The role of tax regulation in inter-budgetary relations is investigated. It's proved, that stable tax potential is able to intensify the financing of priority requests for the development of the region (security, social protection, investment, innovation, infrastructure, etc.). The consolidation of the fiscal partnership in the conditions of military status was revealed in order to maintain the positive trends of budget revenues, in particular, due to the fulfillment of tax tasks and obligations. It's extremely important to ensure the prompt, proper and continuous execution of local budgets in the conditions of military status. Considerable attention in the article is paid to the proper ensuring of the tax capacity of the united territorial communities. The identifications of real and potential tax capacity of the territory makes it possible to rank it according to the level of realization of the fiscal potential of local authorities, which significantly improves the implementation of the principles of fairness and mobility of regional tax policy. Today, it's important to strengthen the tax capacity of the territory through the rational development of tax potential, because a favorable tax regime at the local level will produce investment effects and improve the socio-economic development of the region.