ФОРМУВАННЯ ПОДАТКОВИХ ДОХОДІВ МІСЦЕВОГО БЮДЖЕТУ НА ОСНОВІ КОРЕЛЯЦІЙНО-РЕГРЕСІЙНОГО АНАЛІЗУ

Abstract

In the conditions of a market economy, the local budget is one of the important tools, with the help of which measures of socio-economic and political development are implemented. Currently, the local budgets of Ukraine partially finance institutions of education, culture, public health, social protection, mass media, various youth programs, and expenses for the improvement of settlements are also financed. During the years of Ukraine's independence, local budgets overcame certain stages in their development, during which they managed to solve many problematic issues. However, until now, a number of problems related to the formation of local budgets remain unresolved, the further development of the economy of the country and its regions depends on their solution. The real financial capabilities of local authorities are too limited, which, in turn, is an inhibitory factor for democratic transformations in the state. In this regard, there is an objective need to create an effective mechanism for the formation of revenues of local budgets, the development of which requires a careful study of the connection and dependence of the total volume of revenues of local budgets on their main components, which can be implemented using regression-correlation analysis.