ОСОБЛИВОСТІ МІСЦЕВОГО ОПОДАТКУВАННЯ, ЯК ОСНОВИ ФОРМУВАННЯ ДОХОДІВ ОБ’ЄДНАНИХ ТЕРИТОРІАЛЬНИХ ГРОМАД В УКРАЇНІ

Abstract

The scientific article is devoted to the peculiarities of the formation of the system of tax revenues as sources of revenues of the budgets of the united territorial communities in the modern conditions of administrative-territorial reform in Ukraine. The norms of legislative acts that establish the system of local taxes and fees and the system of local and national taxes and fees that are credited to local budgets are studied in order to determine their "weight" in budget revenues. It is established that according to the Budget Code of Ukraine, the deduction of 60 percent of personal income tax to the local budget stimulates local governments to create new jobs and new enterprises in the region. Since local governments cannot influence the determination of types of national taxes, as directed to local budgets, and cannot establish any benefits for the payment of this category of taxes, it is justified to regulate the mechanism of tax revenues through the introduction of new types of local taxes, tourist tax, vehicle parking fee, and entertainment fee. It is determined that a significant part of OTG budget revenues depends on transfers, the tendency to regularity and increase of which persists. The fiscal role of local taxes of Ukraine is compared with foreign countries. The peculiarities of local taxation were studied on the example of the budgets of territorial communities of Kharkiv region and the powers of local self-government bodies to establish the conditions for accrual and payment of local taxes and fees were clarified and the need to expand the powers of local authorities over elements of the tax mechanism. Proposals have been developed to increase the financial independence of local governments at the level of territorial communities through tax tools, including powers to autonomy in regulating tax rates and benefits, as well as by amending the Law of Ukraine "On Local Self-Government" to consolidate the right of united territorial community submit to the Verkhovna Rada of Ukraine bills on amendments to the Tax Code of Ukraine on the conditions of payment of current local taxes or the introduction of new local taxes and fees at the stage of drafting the annual budget law.