Стан фінансового забезпечення місцевих бюджетів

Abstract

Abstract. Introduction. Given the independence of local governments in the performance of their duties and the exercise of their own and delegated powers, the local budget occupies a special place as the financial basis for their implementation. The current system of mobilization of budget resources in Ukraine is characterized by a low level of own revenues to local budgets, which is expressed in an increase in intergovernmental transfers. The real financial opportunities of local authorities are very limited, which, in turn, hinders the socio-economic development of the regions of Ukraine. Given this, the state of financial support of local budgets is an urgent issue that needs further study. Purpose. The purpose of this study is to deepen the theoretical aspects, improve methodological and practical recommendations for providing local government with budgetary resources. Results. Theoretical principles of financial support of local budgets are highlighted. The place of local budgets in the general budget system of Ukraine is given. The economic essence of the concept of "local budgets" is revealed. The classification of local budgets in accordance with current legislation is highlighted. The number of local budgets as of January 1, 2022 in Ukraine is given. The structure of revenues of local budgets of Ukraine is studied. The composition of local budget revenues of Ukraine in 2019-2021 is analyzed. It is proved that tax revenues occupy the largest share in the structure of local budget revenues. A dynamic and structural analysis of the composition of tax revenues of local budgets of Ukraine in 2019-2021. The composition of non-tax revenues of local budgets of Ukraine is studied. The current problems of formation and management of the financial base of local budgets of Ukraine are highlighted. Measures to stabilize the situation are given. The obtained results of the research can be implemented in the activities of state structures at the local level in terms of making adjustments to the financial support of local budgets. Conclusions. The conducted research testifies to the critical state of financial support of local authorities, which will negatively affect the implementation of the assigned tasks and powers of local self-government. This can be seen in the problems of local finance.