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Journal articles on the topic "Formation of the revenue part of local budgets"

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TRUSOVA, Natalia, and Olena SYZONENKO. "FORMATION OF LOCAL BUDGET REVENUES IN THE CONDITIONS OF DECENTRALIZATION OF FINANCIAL RESOURCES." WORLD OF FINANCE, no. 3(56) (2018): 19–27. http://dx.doi.org/10.35774/sf2018.03.019.

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Introduction. Increasing the profitability of local budgets is an important issue on the way to the plundering of territorial communities, because local budgets take the main place in the socio-economic development of the territories. Particular relevance of this issue comes in terms of decentralization reform, which gives new opportunities for increasing thefinancial base of local budgets. Purpose. The purpose of the paper is to identify the peculiarities of the formation of revenues of local budgets of Ukraine in the conditions of decentralization of financial resources. Results. The theoretical questions of formation of the revenue part of local budgets are considered. The structure of the distribution of tax and non-tax revenues between the levels of the budget system of Ukraine, the role of inter-governmental transfers in the system of budget revenues of the combined terri-torial communities are investigated. The influence of decentralization reform on formation of the revenue part of local budgets is determined. Conclusions. The changes that have been made to the budget legislation in the process of decentralization reform have affected the structure of distribu-tion and source of local budgets, and strengthened the financial base of local authorities. However, it is precisely from the efforts of local self-government, the adoption of quality management decisions depends on the rational and effi-cient use of budget funds and the successful development of the community.
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Vatamanyuk-Zelinska, Uliana, and Viktoriia Ivankiv. "FORMATION OF THE REVENUE PART OF THE LOCAL BUDGETS OF UKRAINE UNDER THE CONDITIONS OF THE MARTIAL LAW." INNOVATIVE ECONOMY, no. 2 (2023): 87–94. http://dx.doi.org/10.37332/2309-1533.2023.2.11.

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Purpose. The purpose of the article is to study the structure and volume of revenues of local budgets of Ukraine during martial law, comparing them with pre-war indicators to determine possible additional sources of revenue at the level of local self-government. Methodology of research. In the research process, general scientific and empirical methods based on a systemic approach were used. The methods of statistical data processing and grouping were used to analyse the dynamics of tax and non-tax revenues of local budgets, as well as the method of system analysis. Findings. The article examines and analyses the dynamics and structure of revenues of local budgets of Ukraine under martial law. The negative impact of a full-scale war on the revenues of local budgets, in particular on non-tax revenues, revenues from capital operations and inter-budgetary transfers, has been established. To ensure the financial stability of local authorities, the authors proposed reserve sources of income, such as the employment of internally displaced persons, the creation of new jobs, including through the relocation of business entities, the elimination of shortcomings in the management of communal enterprises and their removal from unprofitability, more effective management of land resources, in particular, review of existing lease agreements, inventory, systematic land accounting, timely review of rent, formation of a base of tax payers for land, etc. Originality. This article provides a detailed analysis of the influence of martial law on the formation of the revenue part of local budgets of Ukraine, taking into account the latest statistical data and legislative changes. In addition, a number of reserve sources of income for local budgets are proposed, which can be used to ensure the stability of financial resources in the conditions of martial law. Practical value. The results of this study can be used for the development of effective mechanisms for the formation of the revenue part of local budgets in the conditions of martial law and ensuring the stability of finances at the local level. Key words: local budgets, revenues of local budgets, tax revenues, non-tax revenues, revenues from capital transactions, inter-budget transfers
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Leshchukh, Iryna V. "Revenues of Local Budgets in the Context of War: Transformation of the Structure, Prospects for Further Formation." Business Inform 4, no. 531 (2022): 74–82. http://dx.doi.org/10.32983/2222-4459-2022-4-74-82.

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The article names the factors that now affect the formation of the revenue side of local budgets in the context of Russia’s full-scale war against Ukraine, namely: budget and tax liberalization; deregulation of business; loss of potential for paying taxes by enterprises located in regions where active hostilities are currently underway; narrowing of the tax base. The dynamics of formation of the revenue part of local budgets in January – April 2022 is analyzed, its comparison with the same period of the previous year is carried out. The rating of the regions of Ukraine by the volume of formation of revenues in the general fund of local budgets per 1 resident in January – April 2021 and January – April 2022 is carried out. The rating of the regions of Ukraine by the amount of collected tax on personal income per 1 resident in January – April 2021 and January – April 2022 is carried out. The author analyzes the level of implementation of the planned indicators of collection of individual taxes to local budgets (in terms of regions). The results are as follows: the decrease in the revenues of the general fund of local budgets of Ukraine in the share of regions where active hostilities were conducted or are being conducted; underperformance of annual income tax collection lists (in half of the regions of the country less than 30% of the annual plan was collected, of which less than 20% was collected in three regions); significant reduction in the role of excise tax; significant reduction in the role of land payments in the formation of the revenue side of local budgets. The transformation of the structure of the revenue part of local budgets towards strengthening the budget-forming role of personal income tax and, accordingly, reducing the share of excise tax and land payments in all regions of Ukraine, as well as reducing the share of single tax in almost half of the regions, is shown. Prospects for further formation of the revenue side of local budgets are emphasized, taking into account particularly – on the one hand, liberalization of budget and tax legislation, and on the other – further active hostilities in Ukraine.
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Shvayko, Mariana, and Antonina Okovyta. "FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATE." 64, no. 64 (December 30, 2022): 159–70. http://dx.doi.org/10.26565/2524-2547-2022-64-14.

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Local budgets play an important role in the budget system of Ukraine and regulation of social and economic processes at the regional level. The independence of local budgets of Ukraine is not fully manifested today. Thus, the revenue base significantly depends not only on the efforts of local authorities in the development of their own tax base, but also on the redistribution of financial resources through the state budget, namely - on the provision of interbudgetary transfers. Today, when a full-scale war continues in Ukraine, the issue of quality provision of the revenue base of local budgets and identification of reserves for the growth of their resource base, optimal redistribution of funds within the country is more acute than ever. The purpose of the article is to analyze the sources and structure of local budget revenues during the martial law in Ukraine. Particular attention is paid to tax revenues, which occupy the lion's share in the structure of local government revenues. It was determined that due to the introduction of changes in the legislation related to the extremely difficult situation in the country (in particular, since March, the import of food, fuel and other goods that meet the basic needs of society were exempted from customs duties and VAT; the introduction of voluntary payment of the Single Tax for some groups, etc. In addition, active hostilities on the territory of a certain community, a large number of internally displaced persons have significantly changed the structure of local budget revenues by region. Further research will be related to the assessment of the formation of the revenue side of local government budgets.
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Yushko, Serhii. "A new paradigm for budget revenue distribution resulting from decentralization reform in Ukraine." Fìnansi Ukraïni 2025, no. 5 (2025): 23–42. https://doi.org/10.33763/finukr2025.05.023.

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The implementation of the decentralization reform in Ukraine and its impact on the development of regions and territorial communities, the formation and implementation of local budgets impact the interests of state and local self-government bodies, business structures, and residents of newly formed communities. Problem Statement. The impact of the decentralization reform introduced in Ukraine on the formation of budget indicators and the distribution of funds between the state and local budgets. Purpose. The study of changes caused by the decentralization reform in the formation of the revenue part of local budgets, the distribution of revenues between levels of the budget system, the state of budgetary decentralization of funds, the significance of intergovernmental transfers and local taxes and fees in filling local budgets and their impact on the level of their financial autonomy. Methods. General scientific methods are used, namely: description, comparison, monographic, theoretical generalization. Results. The transformations of the budget and tax legislation of Ukraine carried out within the framework of the decentralization reform are characterized, and their impact on the formation of budget revenues is determined. Generalizing indicators were studied, which made it possible to assess the state of budget decentralization in Ukraine. The evaluation of changes in the role of interbudgetary transfers and local taxes and fees in filling local budgets, and their impact on indicators of financial autonomy of the latter, is given. Conclusions. The processes of unification of territorial communities as the first step within the framework of the decentralization reform in Ukraine affected the formation and volumes of the revenue part of local budgets, influenced their composition and volumes of expenditure. Budget and tax transformations had an ambiguous impact on local budget revenues, causing additional revenues on the one hand, and losses for various groups of budgets on the other hand. The indicators of budget decentralization calculated in the article unequivocally showed a reduction in the dynamics of the share of local budgets in the consolidated budget of Ukraine both at the stage of the initial allocation of funds and as a result of their final redistribution. At the same time, a significant change in the proportions of the distribution of resources between some groups of local budgets was recorded in the direction of an increase in the share of funds concentrated in the budgets of territorial communities and a decrease in the share directed to regional and district budgets. It has been demonstrated that changes in the absolute and relative indicators of interbudgetary transfers in local budget revenues are due mainly to the adjustment of approaches to the financing of some expenses, rather than to the strengthening of the income autonomy of local budgets. In the conditions of the growing role of local taxes and fees in the formation of local budget revenues, the risks of possible intervention of the central government in the processes of administration of the specified payments, adjustment of the rules for their calculation and payment remain relevant for local authorities. This may negatively affect the financial autonomy of budgets, endanger the proper and timely performance of the tasks assigned to it by the local self-government.
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Kucherkova, Svitlana. "Formation of local budgets and directions of their improvement under the conditions of decentralization." Galic'kij ekonomičnij visnik 80, no. 1 (2023): 49–58. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.01.049.

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The article highlights the current state of formation of local budgets in the conditions of decentralization of financial resources, taking into account the changes made to the budget and tax legislation. The purpose of the article is to study the problems of formation and use of funds of local budgets. Development of proposals for improving the existing functioning mechanism and filling local budgets. The state and local self-government share tasks and responsibilities for providing citizens with public services. The effectiveness and scale of activities of local authorities in the field of providing public services depend mainly on the state of finances of local authorities. The system of local budgets exists in all countries of the world. The urgent task of financial decentralization is to ensure the necessary volume of financial resources for the implementation of the specified activity. Studies show that at the moment the system of local budget revenue generation has an insufficient level of own revenue and a large share of transfer payments in the revenue part of local budgets. With the beginning of Russia's large-scale invasion of Ukraine, local self-government bodies, like the entire state as a whole, faced new challenges and problems, the solution of which, first of all, requires additional financial resources. According to the results of 10 months of 2022, revenues to local budgets decreased by an average of 16% compared to January-October 2021. Studies have shown that the largest specific weight in the structure of the revenue part of local budgets is occupied by tax revenues, namely personal income tax, a single tax, land tax. Based on this, it is proposed that the leaders of the united territorial communities focus specifically on the administration of personal income tax, cooperation with natural persons entrepreneurs, legalization of labor relations, raising the level of wages at economically active economic entities and on other measures, the purpose of which is to increase revenues from this tax. Today, the issue of increasing the level of financial capacity of communities is solved by developing the economy in their territories, ensuring strategic management of the development of territories, popularizing territories, promoting investment attraction, supporting local business and developing industries. Each of the communities determines the priority industries in its territories. Rural areas give priority to the development of agro-industrial complex branches, farming for the cultivation of those crops that are characteristic of a certain area.
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Stolyarova, Alla N., Vera A. Simonova, Mariana Yu Lokova, and Marina K. Tsaloeva. "THE MAIN PROBLEMS OF FINANCIAL SUPPORT OF THE MUNICIPAL ENTITY’S ACTIVITY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/5, no. 141 (2023): 167–77. http://dx.doi.org/10.36871/ek.up.p.r.2023.12.05.020.

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The article considers the peculiarities of formation of revenues of local budgets on the example of the municipal formation of Vladikavkaz. Many of the considered features of the current mechanism of fiscal distribution, according to the authors, lead to the emergence and deepening of problems of financial sustainability of local budgets. The analysis of the formation of revenues of the budget of Vladikavkaz has demonstrated the presence of negative trends that have become a regularity in recent years. The given data on the level of mobilization of local taxes and fees as part of the total tax revenues of budgets of the budgetary system of the Russian Federation, demonstrated their extremely low fiscal returns. The current system of inter-budgetary regulation and provision of transfers, the share of which in the revenues of local budgets is excessively high and is a determining revenue-forming factor, is characterized.
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Kuznetsova, A., V. Boronos, О. Zakharkin, and R. Chukhno. "ANALYSIS OF FINANCIAL SELF-SUFFICIENCY OF LOCAL BUDGETS ON THE EXAMPLE OF SUMY REGION." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 156–63. http://dx.doi.org/10.21272/1817-9215.2020.3-17.

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The analysis of publishing activity on the formation and implementation of local budgets in terms of ensuring their financial self-sufficiency has shown an increase in recent scientific interest in this issue, which indicates its relevance. This interest is especially important in the context of decentralization budget reforms in recent years. Thus, the purpose of this study is to analyze the self-sufficiency of local budgets in terms of decentralization reforms of the budget system and new conditions for the formation of the revenue side of local budgets. In the process of performing the tasks of the work the methods of economic, system and comparative analysis and synthesis were used. The analysis of statistical data on the indicators of the revenue side of local budgets was carried out using calculation-analytical, graphical methods. The paper analyzes the main definitions of the concept of financial self-sufficiency, and determines that most of them are based on the resource approach and assume the availability of sufficient financial resources to meet the economic and social needs of the region. Amendments to the Budget Code provide for the redistribution of tax revenues in favor of local budgets in terms of personal income tax, excise tax, income tax and other taxes. The analysis of the structure of the consolidated budget of Sumy region showed that the key source of formation of its revenue part is the receipt of funds from the personal income tax and local taxes. At the same time, revenues from these sources have increased significantly in recent years, primarily due to the growth of the minimum wage, as well as the intensification of entrepreneurial activity. The analysis of the volumes of local taxes and fees by cities of oblast subordination showed that the largest volumes of revenues are brought by the single tax and payment for land. As an indicator of the level of financial self-sufficiency of local budgets, it is proposed to use the share of own revenues in the total amount of budget revenues. According to which indicator a comparative analysis of the consolidated budgets of Sumy, Kharkiv and Poltava regions was conducted and it was determined that Kharkiv region has the highest level of financial self-sufficiency.
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DESYATNYK, Oksana, and Yevhenii SHAPOVALOV. "ACTUAL ISSUES OF FORMING THE REVENUE PART OF LOCAL BUDGETS IN THE CONTEXT OF ADMINISTRATIVE-TERRITORIAL REFORM IN." WORLD OF FINANCE, no. 3(64) (2020): 76–86. http://dx.doi.org/10.35774/sf2020.03.076.

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Introduction. The reform of local self-government and territorial organization of power has been implemented in Ukraine since 2015. Decentralization is one of the most important transformations in the European integration context and aims to form real local self-government, starting from the basic level – united communities. The formed united territorial communities have to be able to provide its competitions and public services at the appropriate level. Socioeconomic stability of the basic level of administrative-territorial structure heavily depends on the correspondence and balance between the received financial resources and competitions. At the same time, the state and trends of local budgets are influenced by legislation framework. Currently, the revenue part of local government budgets is too dependent on government programs and subventions, which makes it difficult for communities to independently stimulate local economic development. Also, the expected introduction of a market for agricultural land may lead to significant changes in the structure of tax revenues of the united communities of individual regions. The purpose. Іnvestigate trends in the formation of the revenue part of local budgets and find ways to increase the financial capacity of local governments in the context of reform of local government and territorial organization of power. Results. The state, problems, sources of revenues and further prospects of local budgets in Ukraine are studied. The main sources of revenue of local budgets, their economic nature, features of administration and possible threats in case of launch of the land market are identified. Topical issues of formation and possible ways and sources of further filling of the revenue part of local budgets are identified.
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RADELYTSKYJ, Yurij. "PROBLEMS OF LOCAL BUDGETS’ ORGANIZATION IN UKRAINE IN THE CONTEXT OF FINANCIAL DECENTRALIZATION." WORLD OF FINANCE, no. 2(51) (2017): 29–41. http://dx.doi.org/10.35774/sf2017.02.029.

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Introduction. Fiscal decentralization as the main vector of development of Ukraine in general and local government in particular has set scientific and expert community task of defining feasibility and effectiveness of the reforms and their compliance with requirements and needs of society. Purpose. Analysis of the tool of organization of local budgets in Ukraine due to decentralization process to define the main results of these innovations and make recommendations for improving the system. Results. Specific features of organization of local budgets in Ukraine in terms of local government reform are observed. It is made comparative analysis of formation and execution of local budgets before and after the reform. Peculiarities of formation of the revenue of local governments are examined. Tax revenue is defined as the main source of local budgets. It is analyzed the main characteristics of collection of major budget-taxes. The features of expenditure policies at the local level are investigated. The main problems of this process are defined. It is investigated the place and role of intergovernmental transfers as a part of local budgets. The features of forming of intergovernmental transfers and horizontal fiscal equalization of local budgets in consequence of financial decentralization are determined. General conclusions resulting from the study are made. Conclusion. Reform of the system of local budgets requires a comprehensive update of local government and simultaneous implementation of sectoral reforms. In the system of local budget revenues development and selection of algorithm of formation of a well-defined orientation to ensure financial autonomy and financial viability and its implementation on an ongoing basis is a priority. The task of reforming expenditure part of local budgets is orientation of financial resources to secure capital expenditures and implementing their own powers of local government.
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Dissertations / Theses on the topic "Formation of the revenue part of local budgets"

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Скопенко, В. О. "Доходи місцевих бюджетів: оптимізація формування та резерви зростання". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Skopenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглянуто економічний зміст та сутність доходів місцевих бюджетів та описано механізм формування дохідної частини місцевих бюджетів. Проаналізовано доходи місцевих бюджетів в Україні та доходи бюджету міста Одеса, а також проведено оцінку впливу міжбюджетних трансфертів в частині формування місцевих бюджетів. Досліджено зарубіжний досвід формування дохідної частини місцевих бюджетів в умовах фінансової децентралізації та можливості його імплементації в вітчизняну практику, а також обґрунтовані проблемні питання та запропоновані напрями підвищення ефективності формування доходів місцевих бюджетів в Україні.<br>The paper considers the economic content and essence of local budget revenues and describes the mechanism of formation of the revenue side of local budgets. Revenues of local budgets in Ukraine and revenues of the budget of the city of Odessa are analyzed, and also the influence of interbudgetary transfers concerning formation of local budgets is carried out. The foreign experience of forming the revenue part of local budgets in the conditions of financial decentralization and the possibility of its implementation in domestic practice is studied, as well as the problematic issues are substantiated and the directions of increasing the efficiency of local budget revenues in Ukraine are suggested.
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Book chapters on the topic "Formation of the revenue part of local budgets"

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Abuselidze, George, Yuliia Bilyak, and Kateryna Bagatska. "Empirical Analysis of Revenue Formation in Local Budgets: Assessing the Reality, Challenges, and Prospects of Decentralization in Georgia." In Springer Proceedings in Business and Economics. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-58437-4_5.

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Malinovska, Olga, Uliana Motorniuk, and Marta Terebukh. "THE STATE OF THE IMPLEMENTATION OF LOCAL BUDGETS AND SOURCES OF THEIR FILLING IN THE CONDITIONS OF CRISIS AND MARTIAL LAW IN UKRAINE." In ANTI-CRISIS MANAGEMENT: GLOBAL TRENDS AND NATIONAL PECULIARITIES. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-275-3-11.

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The work highlights the state of local budgets under martial law, as well as the sources and factors affecting the filling of local budgets in the conditions of crisis and martial law in Ukraine. The main approaches to receipts and balancing of local budgets in the conditions of decentralization are analyzed. It is emphasized that the fulfilment of the function of stabilization and income redistribution by the state becomes more complicated. Differences in the goals and priorities of state and local authorities reduce the effectiveness of the budget equalization policy. Economically powerful territories are interested in being independent to implement tax policy, fix taxes according to the territories of their collection, which deepens disparities in the development of regions. In today’s conditions of the war, business shutdowns, growing unemployment and population poverty, the powers of social protection and social security primarily rest with the state.The main indicators of revenues to local budgets are studied and it is noted that the overall balance of local budgets is not as critical as the situation with the state budget. This is because the state budget has more sources for «patching holes» than local budgets. Consequently, after 5 months, the consolidated budgets of all the regions are in surplus, and the average percentage of the implementation of the revenue part almost does not differ from the percentage for the similar period of previous years.
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Babukh, Ilona. "PROBLEMS OF SOCIAL AND ECONOMIC DEVELOPMENT OF UKRAINIAN CITIES IN THE REGIONAL ECONOMY SYSTEM: FINANCIAL DOMINANTS." In Modernisation of the Economy and Financial System: Problems, Opportunities, Prospects. Publishing House "Baltija Publishing", 2025. https://doi.org/10.30525/978-9934-26-540-2-26.

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Financial support for local self-government is an integral part of sustainable development of territorial communities, which determines the effectiveness of resource management at the local level. In the face of dynamic changes, including war, decentralization is increasingly important, as it allows local authorities to increase their financial autonomy. However, this requires optimizing budget planning, attracting investments, and expanding the revenue base of communities. State transfers remain an important tool in this process, helping to balance the financial capacity of different regions, especially in times of crisis. The fiscal decentralization reform implemented before the war significantly strengthened the financial capacity of local budgets, but the war led to a temporary centralization of budget resources. In such circumstances, utilities play a critical role, facing financial difficulties due to outdated infrastructure and unregulated tariffs. To ensure the sustainability of these enterprises, budget funding is needed, as well as the effective use of grant resources and international technical assistance. The development of infrastructure and social initiatives requires the introduction of various financing mechanisms, such as local borrowing and investment. Restoration and improvement of decentralization in the post-war period should take into account new socio-economic challenges and meet European standards. The key task is to strengthen the financial self-sufficiency of territorial communities, which will help reduce their dependence on centralized transfers. Improving inter-budgetary relations and effective management of budgetary resources are important components of the country's economic recovery after the war.
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Petrukha, Serhii. "RURAL ECONOMY UNDER CONDITIONS OF FISCAL DECENTRALIZATION AND COVID-19 WORLD CORONAVIRUS INFECTION PANDEMIC: A CLUSTER PARADIGM." In Priority areas for development of scientific research: domestic and foreign experience. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-049-0-9.

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The study presents the evolution of the rural economy state regulation system based on the experience of economic relations, which covered a long historical path of development. Definitely that, in Ukraine, it is relatively developed, however, in accordance with the challenges caused by a corona crisis and fiscal decentralization, individual methods of the state regulation of the rural economy require not only further improving but also evaluating for real sources of revenues of territorial communities. This stipulated the goal of research (development of theoretical provisions, elaboration of methodical and practical recommendations on studying an impact of the corona crisis and decentralization on the rural economy), enabled to build up a respective methodology based on the combination of general scientific and special methods of research of interconnections between financial capacity of local budgets – rural economy (rural development) – regulation potential from rural territorial communities as well as formulate a chain of the following conclusions. A recession caused by COVID-19 and forced sequestration of the State Budget of Ukraine has made a start of financial uncertainty and low predictability of formation of the revenue side of local budgets, having posed not only a real threat to the implementation of the second stage of the decentralization reform in Ukraine but also having cancelled out a regulatory basis for sectoral modernization of the national and local economy, having essentially braked forming institutional capacity of territorial communities to regulate the rural economy, in particular, due to reduction in budgetary appropriations for the functioning of the State Fund for Regional Development, having formed a steady trend towards delaying in establishing the Fund for Development of Rural Areas. It is found that within the framework of the dual model of regulation of the rural economy at the local level, it is takes place by forming respective, as a rule, three-year programs of development of the agrarian sector of the economy, however, at the level, which still does not allow not only to ensure an expected level of local value-added of agro-products but also shape the regulation architecture ideology, from territorial communities, of the institutional composition of the rural economy, bringing, to the forefront, their potential to support the said process, which closely correlates with financial capacity. A conducted corona test for financial capacity against the background of reduction in the fiscal base of local budgets has established that the existing situation with receipts of financial resources does not allow to gain value-added from the functioning of the rural economy at the local level, having left a traditional level of regional dependence from the effectiveness of the performance of the agricultural production, which does not correlate, to a sufficient extent, with program values of stimulation of rural development, cutting them, on a priority basis, against the background of the need to improve transport connection to timely deliver medical aid to the population, be in a position to test it for the presence of a coronavirus and do future vaccination. The scientific novelty of the results of research consists in developing the theoretical provisions as well as elaborating methodical and practical recommendations on providing enhancement of the efficiency of the state regulation of the rural economy on the basis of the developed multi-stage methods of the assessment of the state of the rural economy and regulatory potential of territorial communities including forming a specialized system of assessment indicators reflecting an impact of the corona crisis on the status of local budgets (with a focus on rural territorial communities) with a projection of the degree of importance of each its component in the system of management of changes in the rural economy.
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Коbа Оlena, Коbа Оlena. "ACCOUNTING AND ANALYTICAL ENSURING THE ECONOMIC SECURITY OF THE CONSTRUCTION INDUSTRY." In MODERN SOCIETY & SCIENCE PROGNOSIS & ACHIEVEMENT, 2nd ed. IRETC, 2022. http://dx.doi.org/10.36962/msspa02022022-162.

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As a result of the war with the Russian Federation, the economy of Ukraine underwent significant structural changes that negatively affected the economic security of its industries, in particular the construction industry. Capital outflow; decrease in the number of economically active population involved in work in the industry due to their departure abroad or mobilization; interruptions in the supply of construction materials, both domestic and imported; growth of transport risks; damage to logistics routes and connections due to a sea blockade, stoppage of railway traffic in the territory of hostilities, suspension of air traffic, destruction of highways; damage to equipment, construction objects; critical infrastructure destruction; lack of material resources; increasing economic uncertainty; the impossibility of conducting business in the regions of hostilities and in the territories adjacent to them; decrease in demand; reducing the scope of activities; losses due to termination or suspension of activity - this is far from a complete list of problems, the solution of which depends today on the economic security of not only the construction industry, but also the state as a whole. After all, it is the construction industry that ensures the reconstruction of the country, solves the problem of employment of the population; fills the revenue part of local budgets; stimulates the expansion of other industries: metallurgy, mechanical engineering, woodworking, petrochemical industry, energy, transport, etc.; performs a social function, in particular providing housing.
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Conference papers on the topic "Formation of the revenue part of local budgets"

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Болотнова, Евгения Александровна, and Михаил Андреевич Назаров. "PECULIARITIES OF LOCAL BUDGET EXPENDITURES." In Научные исследования и технологический суверенитет в современном мире: сборник статей II всероссийской (национальной) научной конференции (Санкт-Петербург, Июнь 2024). Crossref, 2024. http://dx.doi.org/10.37539/240614.2024.67.32.004.

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Расходы являются неотъемлемой частью бюджета. Местные бюджеты имеют свои особенности в распределении расходов. От этого зависит эффективность работы бюджетной системы РФ. В статье рассматриваются особенности и тенденции формирования расходной части бюджета бюджетной системы российской федерации. Expenses are an integral part of the budget. Local budgets have their own peculiarities in the allocation of expenses. The efficiency of the budget system of the Russian Federation depends on this. The article discusses the features and trends in the formation of the expenditure part of the budget of the budgetary system of the Russian Federation.
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2

Priadi, S. N. "The Success of Managing Participating Interest (PI) in Cepu Block in Increasing Regional Revenue InEast Java." In Indonesian Petroleum Association 44th Annual Convention and Exhibition. Indonesian Petroleum Association, 2021. http://dx.doi.org/10.29118/ipa21-bc-99.

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The Cepu Block is one of the largest national oil and gas producers. State revenue from the oil and gas sector in the Cepu Block can also be used to increase revenue from oil and gas producing regions in East Java. This is based on PP. 35/2004 that regulates oil and gas contractors' obligations to offer 10% of Participating Interest (PI) to Regional-Owned Enterprises (BUMD). However, in reality, not all regions are ready to participate in PI financing due to regional financial limitations. PI of Cepu Block has been realized since 2009 where PT Petrogas Jawa Timur Utama Cendana (PJUC) became one of the four BUMD that assigned to manage the PI of 2.243% with share rights. Initially, PT Petrogas Jawa Timur Utama Cendana used the Public-Private Partnership (PPP) scheme with PT Raharja Energy Cepu (REC) as the initial capital for joining in Participating Interest (PI) of the Cepu Block. Thus, this paper will discuss PI management's success in the Cepu Block, starting from the preparation, procedures for bidding and transferring PIs to the formation of the BKS PI 10% Cepu Block. PJUC utilize part of the funds obtained from PI 10% to manage various business fields. With good management, PJUC has successfully gained USD 3.5 billion profit in 2020 and has successfully paid off its debts, and has become one of the BUMD with a large contribution of local revenue East Java Province. Having PJUC debt paid off, revenue in 2021 will reach around USD 13 billion. BUMD's exists to managing the Cepu Block oil and gas working area through the 10% of Participating Interest that provides an increase in regional revenue for East Java. It increases BUMD's knowledge in managing oil and gas blocks as a non-operator contractor. Then, Participating Interest can be creating transparency in lifting, reserves, and cost recovery. Besides, the regional-owned enterprise can also help facilitate or accelerate issuing permits needed in the regions and help implement cooperation contract activities in the areas.
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