Розширення джерельної бази місцевих бюджетів: національний та зарубіжний досвід

Abstract

Abstract. Introduction. The permanent negative situation of the Ukrainian economy is caused by a number of shortcomings of the economic system, which is still in the process of development and reform, and one of the urgent issues that need to be addressed is the state and sources of municipal budgets. The level of revenues from the state treasury indicates a clear dependence of local budgets on the state. Compared to the experience of foreign countries, where own investments make up the bulk of urban profits, Ukrainian municipalities lose a significant amount of money from private sources, such as infrastructure revenues or local taxes. Therefore, the topic of expanding the source base of local budgets today is extremely relevant. Purpose. At the disposal of local governments is a fairly wide range of tools for indirect influence on the development of the territorial community. Each city uses them in its own way, contributing to the development of economic development strategies and the development of various sectors of urban infrastructure. The purpose of this article is to determine the general features and mechanisms of property management of the territorial community in Ukraine and abroad. Results. The article highlights the problem of distribution of property rights and property management between local authorities and local governments. The views of modern researchers on the objectives of joint management and the problems of its control are considered. The role of local taxes in the formation of local budgets abroad is emphasized. The importance of a simple and objective way of estimating the value of real estate and an appropriate electronic database for filling local budgets through local taxes is highlighted. The analysis of financial and economic activity of local governments in different countries is carried out. The strategic goals of reforming the economic activity of the authorities have been set. The functions of replenishment of local budgets are systematized. The peculiarities of filling city budgets in Ukraine are taken into account. Conclusions. To expand the range of sources of replenishment of local budgets, the need to attract additional investment in the economy of the region is justified, an important tool is "regional marketing". Although this form of replenishment of treasuries is quite risky in Ukrainian conditions, it is necessary for the autonomy of local communities.