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Liburkina L. M.

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Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform
Yankovskyi V. A., Shendryhorenko M. T.

Yankovskyi, Valerii A., and Shendryhorenko, Maryna T. (2020) “Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform.” Business Inform 11:331–337.
https://doi.org/10.32983/2222-4459-2020-11-331-337

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 336.143

Abstract:
The article is aimed at studying the essential component of decentralization and budget revenues; determining the main results of the implemented reform of budget decentralization in Ukraine; analyzing the current situation of own revenues of local budgets. The following general scientific methods were used in the research process: theoretical generalization, comparison and grouping – to determine the essence of the concepts of «budget revenues», «decentralization» and disclosure of components of budget revenues; analysis – when considering own revenues of local budgets for 2014–2020 and the structure of incomes in the revenues of local budgets for January – July 2020; system approach – in the formation and disclosure of the essences of the main stages of the reform of budget decentralization in Ukraine. The views of various scientists on the concepts of «budget revenues» and «decentralization» are examined. It is determined that budget revenues are an aggregate of financial relations that participate in the process of distribution of part of GDP in order to form targeted cash funds at the level of the State and local self-government bodies, designed to finance their own functions and obligations defined in accordance with the current legislation. The main components of budget revenues are determined and their classification is provided. The main stages of the budget decentralization reform in Ukraine are defined and systematized, their detailed characterizations are provided. The analysis of own revenues of local budgets for 2014–2020 and revenues in local budget revenues for January – July 2020 was carried out, during which it was determined that local taxes, despite the introduced budget decentralization, comprise only about 30% in the structure of incomes in the revenues of the general fund of local budgets, while in some countries of the European Union this figure reaches 50–60%. Practical steps towards further implementation of the budget decentralization reform for local self-government bodies are proposed.

Keywords: revenues, budget, decentralization, local self-government, amalgamated hromadas, own revenues, taxes.

Fig.: 2. Tabl.: 2. Bibl.: 13.

Yankovskyi Valerii A. – Assistant, Department of Finance, Accounting and Taxation, Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky (16 Tramvaina Str., Kryvyi Rih, Dnipropetrovsk region, 50005, Ukraine)
Email: [email protected]
Shendryhorenko Maryna T. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Finance, Accounting and Taxation, Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky (16 Tramvaina Str., Kryvyi Rih, Dnipropetrovsk region, 50005, Ukraine)
Email: [email protected]

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