ПОДАТКОВІ НАДХОДЖЕННЯ ЯК СКЛАДНИК ДОХІДНОЇ ЧАСТИНИ ОРГАНІВ МІСЦЕВОГО САМОВРЯДУВАННЯ

Abstract

The construction of a new budget system in Ukraine is associated with strengthening the role of autonomy of local budgets and the creation of an effective, results-oriented public administration system. It is noted that decentralization is an effective tool for improving the efficiency of territorial communities and, as a consequence, entire regions. Reform should take place through the redistribution of powers and financial resources between state and local governments. Completion of the decentralization process should be carried out with increasing state attention to regional policy. All this will contribute to the further development of the local economy and improve the well-being of communities. It is determined that the quality and efficiency of the implementation of their powers by territorial communities depend on the amount of revenues to local budgets. The article outlines the main goals and principles of decentralization reform in Ukraine, defines the role of local taxes and fees in the formation of revenues to local budgets, analyzes the structure and changes in the dynamics of tax revenues to local governments, identifies problematic aspects and ways to increase financial security of local communities. account of local taxes and fees. The study proves that the most important source of income is taxes and fees set at the local level. This type of income generation is the largest in terms of revenue structure, which makes it a very important tool for effective management and development at both local and national levels. The main taxes and fees that form the communities' own incomes are determined: personal income tax, single tax and land fees. Problematic aspects that hinder the strengthening of the financial capacity of territorial communities have been identified. The main problems related to the financial support of the bodies of territorial communities are outlined. It was found that the solution of the highlighted problems is possible only under the condition of effective reform of inter-budgetary relations by providing local self-government bodies with the necessary amount of their own sources of income, sufficient revenues from national taxes and fees.