ФОРМУВАННЯ ДОХОДІВ МІСЦЕВОГО БЮДЖЕТУ В УМОВАХ БЮДЖЕТНО-ПОДАТКОВИХ РЕФОРМ В УКРАЇНІ

Abstract

The article investigates the problem of local budget revenues formation in the context of fiscal reforms in Ukraine. The authors provide definitions of such concepts as "local budget", "budget revenues", "own and fixed revenues of local budgets". The composition of local budget revenues is determined and the peculiarities of their change due to budgetary and tax changes during 2001-2020 are considered. Relevant in this paper is the separation of these changes in a table, which is related to the new versions of the Budget Code, as well as the division of revenues into own and fixed. The impact of budget and tax reforms on filling the revenue side of local budgets, especially revenues from local taxes and fees, is described. The significance of the decentralization process for local budgets in terms of stages of its implementation has been studied. The importance of the personal income tax as the main budget-forming tax in the fixed revenues of local budgets and the change in the norms of its deduction to different levels of local budgets in the process of budget and tax reforms are highlighted. The importance of associations of territorial communities in order to increase their financial independence is described. Emphasis is placed on the importance of adopting a number of bills on the procedure for paying personal income tax, which contribute to the fair distribution of this tax between different territorial communities. The research is to determine the dependence of changes in local budget revenues on changes in budget and tax legislation of Ukraine.