PROBLEMS OF FORMATION OF REVENUE BASE OF LOCAL BUDGETS

Abstract

The structure of earnings of local budgets of Ukraine is considered in the article. The share of tax receivables was considered in the structure of earnings of local budgets. Part of non-tax receivables was analysed. The most ponderable sources of own and fixed profits of local budget were identified. The share of personal income tax was analyzed in the structure of earnings of local budgets. Replenishment of the local budgets was also considered in the article. The problems of formation of revenue base of local self-government were identified. The possible solutions to the problems of formation of revenue base of local budgets are offered with consideration of requirements of present time. Today in Ukraine the distribution of tax receivabless between the state and local budgets is such, that not only does not assist self-sufficiency of local authorities and financial independence from the state, but also there is an excessive exception from the regions of tax receivabless such as: income tax, VAT, excise duty and, as a result, - there is a need of the transfer regulation. It is necessary to improve the formation of the revenue base of local budgets by improving the mechanisms of local taxes and fees collection that have sufficient fiscal capacity to ensure the financial independence of municipal budgets in Ukraine.

Keywords

• місцеві бюджети
• доходи місцевих бюджетів
• дохідна база
• органи місцевого самоврядування
• податкові надходження
• міжбюджетні трансферти
• неподаткові надходження.