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Tax Revenues to the Budgets of the United Territorial Communities as a Source of Financing for Their Development
Dub A. R., Hrynchyshyn I. M.

Dub, Andrii R., and Hrynchyshyn, Iryna M. (2019) “Tax Revenues to the Budgets of the United Territorial Communities as a Source of Financing for Their Development.” Business Inform 6:227–233.
https://doi.org/10.32983/2222-4459-2019-6-227-233

Section: Finance, Money Circulation and Credit

UDC 336.2:332.1

Abstract:
Diversification of tax revenues to the budgets of the United Territorial Communities (UTC) enhances the capacity of local self-government authorities to finance community development. The article is aimed at identifying the prospects for the formation of the own incomes of the combined territorial communities on the basis of an analysis of the sources of tax revenues of the UTC in the Central Region of Ukraine. Tax revenues to local budgets in Europe are considered. Absence of a unified approach to the formation of financial resources of local governments is proved. The own budget revenues of the UTC in the Central Region of Ukraine are analyzed. It is determined that, in the structure of own incomes, local taxes and fees provide half of all revenues only for a small part of the existing UTC. The main source of the own budget incomes for the Central Region’s average UTC is the income tax, almost 80% of which comes from the taxation of wages of employees in private enterprises and individuals - entrepreneurs. Prospects for forming the own revenues to the budgets of the UTC in the Central Region of Ukraine, depending on the main source of their tax revenues, are characterized. Based on the carried out analysis, the optimal structure of tax revenues to the budgets of the UTC in the Central Region of Ukraine is developed, which will increase the financial independence of territorial communities from the instruments of the State financial support of their development.

Keywords: local budgets, local taxes, personal income tax, united territorial community, income.

Fig.: 3. Bibl.: 9.

Dub Andrii R. – Candidate of Sciences (Economics), Associate Professor, Senior Research Fellow, Department of Regional Financial Policy, Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine (4 Kozelnytska Str., Lvіv, 79026, Ukraine)
Email: [email protected]
Hrynchyshyn Iryna M. – Candidate of Sciences (Economics), Senior Research Fellow, Department of Regional Financial Policy, Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine (4 Kozelnytska Str., Lvіv, 79026, Ukraine)
Email: [email protected]

List of references in article

Lazutina, L. O. “Dzherela formuvannia mistsevykh biudzhetiv silskykh terytorii v umovakh detsentralizatsii“ [Sources of formation of local budgets of rural areas in conditions of decentralization]. Hlobalni ta natsionalni problemy ekonomiky. 2015. http://global-national.in.ua/archive/6-2015/150.pdf
Lunina, I. O. et al. Dyversyfikatsiia dokhodiv mistsevykh biudzhetiv [Diversification of local budget revenues]. Kyiv: IEP NANU, 2010.
Nikitishyn, A. O. “Podatkovi nadkhodzhennia yak skladova dokhodiv mistsevykh biudzhetiv“ [Tax revenues as a component of local budget revenues]. Visnyk Odeskoho natsionalnoho universytetu. Seriia «Ekonomika», vol. 21, no. 2 (2016): 156-160.
Prots, N. V. “Formuvannia podatkovykh nadkhodzhen mistsevykh biudzhetiv u konteksti biudzhetnoi detsentralizatsii“ [Formation of tax revenues of local budgets in the context of fiscal decentralization]. Finansovyi prostir, no. 1 (2015): 221-227.
Slobodianiuk, N. O., and Konina, M. O. “Problemy formuvannia dokhidnoi chastyny mistsevykh biudzhetiv v umovakh finansovoi detsentralizatsii“ [Problems of forming the revenue part of local budgets in conditions of financial decentralization]. Ekonomika i suspilstvo, no. 2 (2016): 611-616.
Mekhanizmy administratyvno-finansovoi detsentralizatsii: svitovi praktyky ta napriamy yikh implementatsii v Ukraini [Mechanisms of administrative and financial decentralization: world practices and directions of their implementation in Ukraine]. Lviv: DU «Instytut rehionalnykh doslidzhen imeni M. I. Dolishnyoho NAN Ukrainy», 2018.
Revenue Statistics 2017. https://read.oecd-ilibrary.org/taxation/revenue-statistics-1965-2016_9789264283183-en#page1
“Vykonannia Derzhavnoho biudzhetu Ukrainy“ [Implementation of the State Budget of Ukraine]. https://www.treasury.gov.ua/ua/file-storage/vikonannya-derzhavnogo-byudzhetu
Dub, A. R. “Opodatkuvannia nerukhomosti: svitovyi dosvid ta ukrainski realii“ [Property taxation: world experience and Ukrainian realities]. Problemy ekonomiky, no. 2 (2018): 296-303.

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