ДОХОДИ МІСЦЕВИХ БЮДЖЕТІВ: ПРОБЛЕМИ ФОРМУВАННЯ

Abstract

The article describes the competitive policy of the enterprise as a policy aiming at internal and external environment. The subject of competition policy and the main objects are identified, including competitors (current and potential), suppliers, consumers and public authorities. It is established that the means to influence the objects of competition policy are chosen by enterprises during public-private interaction. It is determined that public-private interaction should be understood as the relationship of enterprises and other economic entities with the The article describes the development of local budgets in terms of revenues and expenditures. In particular, it has been defined that non-tax revenues balance the budget and fill the gap for uncollected part of tax revenues. The relationship between the revenues dynamics and the efficiency of local self-government bodies has been investigated. It was found that the structure of tax revenues depends primarily on the number of active economic entities at the local level and the fulfilment of their tax payment obligations. It has been proven that local budgets’ revenue monitoring should go in line with the simultaneous expenditures investigation. The example of the Shabivska United Territorial Community demonstrates that the local budget expenditures cover only the cost of primary public services guaranteed by the state, such as wages, communal services and energy, as well as the population social support, subsidies and current transfers to companies (institutions, organizations). At the same time, implementation of the regional and local development programs of united territorial communities is hardly being financed at all. The key identified issues of local budget revenue generation include the limitation of filling the revenue part of local budgets, dependence on revenues from the state budget, which are not influenced by local self-government bodies, as well as underfunding of the territorial community development programs. There is relatively weak interaction between local authorities and businesses, and regulation of land relations affects the decreasing inflow of tax revenues into local budgets. One of the problems of forming local budgets is related to the unclear distribution of competencies between the central government and local self-government bodies in tax revenue administration. We have defined the course of action which will enable the improvement of the financial support of local self-government, namely: increasing the efficiency of the use of inter-budget transfers, implementing measures for stimulating entrepreneurship, full legalization of the agricultural land rental market and improving land relations, expanding the authorities of local self-government bodies in the area of tax administration.