Uman NUH | today: 12/22/2024
| Author(s) |
Prokopchuk O.T., Candidate of Economics, , Uman National University of Horticulture, Ukraine Ulyanych Y.V., Candidate of Economics, , Uman National University of Horticulture, Ukraine Ptashnyk S., Candidate of Ekonomikal Sciences, , Uman National University of Horticulture |
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| Category | Economics | ||
| year | 2020 | issue | Issue number 97. Part 2 |
| pages | 108-115 | index UDK | 336.132.1 | DOI | 10.31395/2415-8240-2020-97-2-108-115 (Link) |
| Abstract | Reform of local autonomy and local organizational power has been fully initiated in Ukraine since 2015. Decentralization is one of the biggest changes in the process of European integration, aimed at forming a real local autonomous government, starting from the basic level — united communities. The newly formed community of the united territories must be able to provide the existing government and provide public services at the appropriate level. The main level of socio-economic stability in the administrative region largely depends on the correspondence and balance between the received financial resources and powers. It is expected that the introduction of the agricultural land market may lead to significant changes in the tax structure of integrated communities. The status and trends of formation and development of local budgets are influenced by certain provisions of the regulatory framework. Currently, the revenue side of the local government budget relies too much on government programs and grants, which complicates the work of local communities in the process of self-stimulating their economic development. At the same time, it is proved that special attention should be paid to the search for additional revenues to local budgets, which would compensate for the expected losses from the personal income tax on shares. It is also necessary to take measures to improve the administration process and ensure the proper implementation of the fiscal function of local taxes and fees. In particular, there is an objective need to study the possibility of transferring the administration of certain local taxes and providing access to relevant registers (in the case of property tax) to local governments, which will ensure adequate local tax revenues to relevant budgets and partially address the tax debt. | ||
| Key words | budget, decentralization, local budgets, local taxes, land market, united territorial communities | ||