ВПЛИВ ПОДАТКОВИХ ІНСТРУМЕНТІВ ФІСКАЛЬНОГО ФЕДЕРАЛІЗМУ НА СОЦІАЛЬНО-ЕКОНОМІЧНИЙ РОЗВИТОК ТЕРИТОРІАЛЬНИХ ГРОМАД

Abstract

Anthropological values in the modern local economic development conduct to the rationalization of intellectual abilities in the focus of decision-making to expand the financial resources of united territorial communities. The article examines the current processes of financial support for the functioning of newly created administrative-territorial units during the decentralization reform. Elements of fiscal potential of territories are systematized, among which the main role belongs to tax revenues. The dynamics of revenues to local budgets in Ukraine is analyzed and the dependence of community budgets on such state regulatory instruments as subventions and dotations is established. Emphasis is placed on strengthening the budgetary autonomy of local governments on the principles of fiscal federalism, which are extensively used in the unitary states of the world. This approach will improve social standards and infrastructural development of local communities. Considerable attention is paid to the study of the role of local (property) taxes in stabilizing the financing of priority needs of the population of territorial communities. It is established that an extensively fiscal resource in the economic development of the regions of Ukraine is the real estate tax. This aspect is confirmed by foreign experience. Forecasting of real estate tax revenues other than land to the budget of the Ternopil City Territorial Community has been made. The forecast was based on two tax rates (1% and 1,5%). In the article is determined that the fiscal role of real estate tax, other than land in the structure of local taxes and fees of Ukraine is insignificant. The peculiarities of the post- war development of the economy of the united territorial communities in Ukraine on the basis of tax instruments of fiscal federalism are outlined.