Формування доходів місцевих бюджетів за умов бюджетної децентралізації

Abstract

The article is aimed at defining the peculiarities of formation of revenues of local budgets of Ukraine under current conditions and providing proposals for further increase of financial capacity of local self-government bodies. The article highlights the methodology for calculating the tax autonomy of local self-government bodies, focuses on the need to strengthen the financial potential of territorial communities. The structure of the revenue side of local budgets of Ukraine during 2013–2022 is studied. It is found that under the conditions of decentralization, the highest share in the structure of local budget revenues belongs to tax revenues, their share has increased from 33.36% in 2015 to more than 60% in 2020–2022. In connection with the reform of the model of the State financial support for the healthcare sector, the medical subvention, which was credited to local budget revenues, was repealed. The implementation of this affected the reduction of the fiscal importance of inter-budgetary transfers – their share in local budget revenues decreased by more than 10 percentage points. Personal income tax revenues are characterized by the largest fiscal effect among tax revenues. The full-scale military invasion in Ukraine in 2022 led to a significant increase in the number of military personnel, which, together with an increase in the level of their monetary support, affected a significant increase in personal income tax revenues. Local taxes and fees are a certain indicator of fiscal autonomy of local self-government bodies, and given the above, it is important to realize their fiscal potential. The average value of the share of local taxes and fees in local budget revenues of Ukraine during 2013–2022 comes to 22.70%, and there is a tendency to increase the values of this indicator. The article substantiates proposals to increase the fiscal significance of property tax. In particular, this concerns the filling of the State register of real rights to real estate and the State land cadaster; timely and regular normative monetary valuation of land; transfer of certain functional powers regarding the administration of property tax (formation and sending of tax notices on tax payments; introduction of payment accounting) to local self-government bodies; improvement of institutional mechanisms of interaction between local institutions and tax authorities.