Оцінка впливу бюджетної децентралізації та податкових надходжень міста Ірпеня

Abstract

The article considers the theoretical foundations and problems of functioning of local self-government bodies in the implementation of budget decentralization in Ukraine. In the process of reforming local authorities, the dependence of local budgets on the State budget is determined. The development of budget decentralization for the period 2015–2021 is considered, namely: the number of amalgamated hromadas, the share of the local budgets’ own revenues, and the structure of the share of revenues of the general fund of local budgets (without transfers). The revenues to the budget of the city of Irpin, their tendencies and efficiency of use are highlighted and analyzed. The forecast of budget revenues in the city of Irpin is developed taking into account all indicators used to assess tax revenues and fees, expected indicators of socioeconomic development and expected tax revenues of taxes and fees, as well as taking into account the proposals of the bodies that control the distribution of tax revenues and fees to local budgets of the region. The role of taxes in the system of local regulation of economic processes provides an impact on society, its structure and dynamics, ensures the stability of budget revenues and self-sufficiency, which provide for the development of an effective strategy for the development of the tax system based on realistic forecasts of socioeconomic development. The methods for improving control over the financing of local authorities are proposed. Local self-government bodies are able to transform the tax base at the local level through tax revenues, which provides opportunities for the full implementation of their functions and powers influencing the financial and economic processes. For the future forecast and improvement of sustainable development, it is necessary to anticipate the threats and risks of financial stability. Thus, their negative manifestation in the future is minimized or ways to minimize losses from their impact are determined