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

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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 theoret

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2

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 examin

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3

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 formati

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4

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 budget

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5

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

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6

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 p

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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

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8

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 task

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9

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

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10

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 ref

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KYRYLENKO, Olha, and Oleh VATSLAVSKYI. "BUDGET CONTROL WHEN PLANNING LOCAL BUDGETS." WORLD OF FINANCE, no. 4(57) (2018): 40–51. http://dx.doi.org/10.35774/sf2018.04.040.

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Introduction. Most of the local budgets are subsidized, there are many shortcomings in planning the revenue and expenditure part of the budgets, a rather high level of violations when considering and taking decisions on local budgets, which, accordingly, does not carry out a number of socio-economic functions of local self-government bodies. Therefore, the key role in reducing all of the above-mentioned negative phenomena, which are currently present in the process of forming local budgets, is allocated to budget control. Purpose. The purpose of the article is to analyze the current state of b

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Humenna, Y. H., and D. V. Storozhenko. "LOCAL LEVEL BUDGET FORMATION SYSTEM: THEORETICAL ASPECTS, TRENDS AND DEVELOPMENT PROSPECTS." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2021, no. 3 (2021): 222–33. http://dx.doi.org/10.21272/1817-9215.2021.3-25.

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This article is devoted to the study of the peculiarities of the functioning the system of budgeting local levels in Ukraine. The aim of the article is to study the theoretical aspects of the local budget system, to conduct the analytical assessment of trends in the functioning of local budgets and to study the prospects for their further development. Systematization of literature sources to determine approaches to the essential component of the local budget allowed defining the local budget as detailed plan for the use of financial resources, economic relations related to improving the social

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13

Hnativ, V. A., and O. T. Zamaslo. "Analyzing the Efficiency of Local Taxation in Ukraine." Business Inform 10, no. 513 (2020): 332–38. http://dx.doi.org/10.32983/2222-4459-2020-10-332-338.

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One of the key factors on which the efficient functioning of the entire national economy depends is the organization of the State taxation system. In today’s conditions, a sufficient amount of revenues of local budgets are needed to meet the social needs of the population, to solve problems of local nature at the administrative-territorial level. For the successful social and economic development of territories, it is necessary to have a reasonable amount of funds in the budget, as well as a plan for the efficient use of these funds. As result of the research, the essence of local taxes and th

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14

BONDARUK, Taisiia, and Oksana VINNYTSKA. "ASSESSMENT OF THE STATUS OF DECENTRALIZATION OF UKRAINE’S LOCAL BUDGETS." Economy of Ukraine 2018, no. 7 (2018): 59–75. http://dx.doi.org/10.15407/economyukr.2018.07.059.

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Decentralization of power is a necessary condition for the formation of effective local self-government. Therefore, it is important to deepen theoretical and methodological principles for assessing the status of decentralization of the revenue part of Ukraine’s local budgets. It is determined that the assessment of the status of decentralization of local budget revenues requires the use of a set of indicators that would fully characterize the financial decentralization. It is proposed to allocate the assessment indicators of financial decentralization of local budgets revenues according to thr

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15

Kozhukhova, T. V., Yu H. Bocharova, and Yu О. Sudakova. "FORMATION AND IMPLEMENTATION OF THE LOCAL BUDGETS: PROBLEMS AND DIRECTIONS OF INCREASING EFFICIENCY." TRADE AND MARKET OF UKRAINE, no. 2(54) 2023 (December 30, 2023): 90–100. http://dx.doi.org/10.33274/2079-4762-2023-54-2-90-100.

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Objective. The objective of the present article is to identify problems and directions for improving the effectiveness of the formation and execution of budgets of territorial communities. Methods. In the research process, the following general scientific methods and methods of cognition were used: methods of scientific abstraction, analysis and synthesis (for researching theoretical aspects of the budget process at the local level, determining the main problems of the formation and implementation of local budgets, developing directions for improving the efficiency of the formation and impleme

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16

Sukach, O., L. Sarana, and L. Gordienko. "Tax instruments of local budget revenue regulation." 101, no. 101 (December 30, 2021): 68–78. http://dx.doi.org/10.26565/2311-2379-2021-101-07.

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The decentralization of finance in the context of reform of local self-government in Ukraine needs the improvement of the tax system i.e. the optimal allocation of taxes between the local and state budgets. The purpose of this research is to enhance the existing experience of budget decentralization with the identification of the practical results of the decentralization reform and its impact on the local territorial communities in Ukraine. The article examines and summarizes the current experience of budget decentralization in Ukraine and the results of the reform, as well as their community

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17

ЧЕХОВСКАЯ, И. А., Я. Б. ЕЗАНГИН, С. М. КУЗИНА, et al. "IMPROVING THE TAXATION SYSTEM OF FINANCIAL INSTITUTIONS AND BUSINESS ENTITIES OF THE VOLGOGRAD REGION." Экономика и предпринимательство, no. 12(161) (January 11, 2024): 626–30. http://dx.doi.org/10.34925/eip.2023.161.12.122.

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В статье исследованы процессы формирования налоговых доходов бюджета на региональном уровне и разработка направлений его совершенствования. Основную часть доходной части бюджета составляют налоговые поступления. Поэтому от полноты и своевременности их уплаты налогоплательщиками, от эффективности реализации надзорных и контрольных функций со стороны федеральной налоговой службы зависит степень заполняемости как местного и регионального, так и федерального бюджетов. Предложены направления развития и укрепления доходной части бюджета на региональном уровне, выявлены проблемы формирования и исполн

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18

ГРИЦЕНКО, Ольга. "THE ROLE OF LOCAL TAXES IN THE FORMATION OF REVENUES OF LOCAL BUDGETS." Herald of Khmelnytskyi National University. Economic sciences 328, no. 2 (2024): 324–29. http://dx.doi.org/10.31891/2307-5740-2024-328-56.

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The system of financial support of the social process of the country must constantly adapt to the influences of the external environment both in the conditions of the hybrid war with Russia and in the conditions of the post-war period. This requires systemic transformational changes in the socio-economic environment, reform of the financial system, further improvement of the decentralization of the management of state financial resources, since expenditures from the state budget to cover the costs of armaments and ensuring the independence of Ukraine will have a large specific weight annually.

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19

Radelytskyy, Yuriy, and Nazar Symanych. "Local budgets as the financial base of local government in conditions of economic instability." Ukrainian Journal of Applied Economics and Technology 2023, no. 4 (2023): 403–7. https://doi.org/10.36887/2415-8453-2023-4-65.

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The article explores the issues of local budgets as the financial foundation of local self-government in conditions of economic instability. It defines the competencies of local self-government bodies in the sphere of local budget functioning and accumulation of financial resources. The article aims to substantiate the possibilities of strengthening the financial base of local self-government bodies in the context of economic instability. According to the European Charter of Local Self-Government, the article investigates the financial autonomy of local self-government bodies. According to the

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20

Korobtsova, D. V., and L. V. Mishchenko. "Financial and legal bases for the formation of territorial communities capable budgets." Law and Safety 82, no. 3 (2021): 159–65. http://dx.doi.org/10.32631/pb.2021.3.18.

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The formation of UTC budgets requires not only the improvement of the structure of tax revenues, as well as the analysis of revenues, but currently the use of intergovernmental transfers as important additional revenues of UTC budgets in modern research is the subject of discussion. The budgetary and legal relations which are formed at the level of formation of budgets of the united territorial communities are investigated, and the financial and legal bases of formation of capable budgets are defined. Examples of scientific research on various aspects of local finance as factors influenc

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21

Karpenko, Maksym Yu. "Formation of the Revenue Side of Local Budgets under the Conditions of Decentralization." Business Inform 9, no. 560 (2024): 373–83. https://doi.org/10.32983/2222-4459-2024-9-373-383.

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The article is aimed at determining the features of the formation of the revenue part of local budgets of Ukraine in the context of decentralization and the development of provisions for increasing the financial capacity of local self-government. The dynamics and structure of local budget revenues as a structural element of the financial space of Ukraine in the period 2005–2023 are studied. It is found that the most significant groups in the revenues of local budgets were tax revenues and transfers, at the same time, during the analyzed period, there was a trend of increasing the fiscal signif

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Tsymbaliuk, Iryna. "FINANCIAL DECENTRALIZATION AND ITS IMPACT ON LOCAL BUDGET INCOME FORMATION: INTERNATIONAL EXPERIENCE." International Journal of New Economics and Social Sciences 8, no. 2 (2018): 135–38. http://dx.doi.org/10.5604/01.3001.0012.9934.

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The public governance decentralization requires the redistribution of financial resources for the powers imple-mentation delegated to local authorities. The purpose of the article is to determine the essence of financial decen-tralization and the peculiarities of its implementation in Ukraine and some other countries. The article reveals the essence of financial decentralization and related concepts defining the financial autonomy of local authorities. The features of the revenue part of local budgets formation in different countries of the world in the conditions of financial decentralization

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23

Gordiienko, Larysa, and Alina Zilinska. "Technological aspects of the mechanism of formation of local budgets in Ukraine for 2018-2020 years." Development Management 16, no. 4 (2019): 64–72. http://dx.doi.org/10.21511/dm.4(4).2018.06.

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The article deals with the technological aspects of the mechanism of formation of local budgets in Ukraine, which is an important tool for state policy, the development of administrative and territorial units, and ensuring an adequate level of living standards. On the basis of the analysis carried out by the authors, it was revealed that the mechanism of formation of local budgets does not correspond to the current trends, therefore the components of legislative and regulatory support are systematized and the potential of their use for the changes of the existing mechanism is revealed. The tec

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МАГОМЕДОВ, М. А., and Э. Д. ОЗДЕАДЖИЕВА. "WAYS TO INCREASE TAX REVENUES IN RUSSIA." Экономика и предпринимательство, no. 1(150) (May 27, 2023): 696–99. http://dx.doi.org/10.34925/eip.2023.150.1.138.

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В статье исследуются пути повышения налоговых доходов в РФ на примере Республики Дагестан. В работе приведен анализ динамики и структуры налоговых доходов и поступлений в бюджет Республики Дагестан. Также были выявлены основные тенденции формирования доходной части местных бюджетов за счет налоговых поступлений. Приведены пути разработки комплекса мер по повышению финансовой устойчивости бюджетов субъектов Федерации. The article examines the ways to increase tax revenues in the Russian Federation on the example of the Republic of Dagestan. The paper analyzes the dynamics and structure of tax r

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RADELYTSKYY, Yu.O., and A.O. PELEKHATYY. "Directions of optimization of tax mechanisms of filling local budgets of Ukraine in conditions of decentralization." Market Relations Development in Ukraine №12(211)2018 165 (February 3, 2019): 117–25. https://doi.org/10.5281/zenodo.2556244.

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The subject of the study is the scientific and practical principles of tax policy, in terms of taxes and fees, which are credited to local budgets. The purpose of the study is to optimize the tax mechanisms of filling local budgets of Ukraine in the conditions of decentralization. Research methods. Methods of logical generalization, analysis, comparison and synthesis, and graphic methods are used in this work. Results of work. The article outlines the main aspects of collecting and transferring to the local budgets the personal income tax, excise tax on the sale of excisable goods and property

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26

Maryniv, Nataliya, and Mushfik Damirchyev. "Features of legal regulation of local taxes and fees administration and their place in the structure of local budget revenues." Law and innovations, no. 3 (47) (November 2024): 151–59. https://doi.org/10.37772/2518-1718-2024-3(47)-22.

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Problem setting. An important element of the economic basis for effective resolution of tasks and functions by local self-government bodies is the income of local budgets. According to information from the official state web portal of open data in the field of public finances - Open budget, there are 1,952 local budgets in Ukraine, the revenue part of which as of October 1, 2024 is formed by 64.23% due to tax revenues in the amount of UAH 316,376,414,760.41. , including, but not exclusively, at the expense of local taxes in the form of property tax in the amount of UAH 47,473,912,844.99. or 15

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27

Vatamanyuk-Zelinska, Uliana, and Olha Kazakova. "EQUALIZATION OF LOCAL BUDGET DISPROPORTIONS THAT AROSE IN CONNECTION WITH FULL-SCALE WAR." INNOVATIVE ECONOMY, no. 4 (2023): 104–9. http://dx.doi.org/10.37332/2309-1533.2023.4.15.

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Purpose. The purpose of the article is to outline ways to resolve issues related to overcoming imbalances in the local budgets of the regions of Ukraine most affected by Russian aggression. Methodology of research. General scientific and empirical methods based on a systemic approach were used in the research process. The methods of statistical data processing and grouping were used to analyse disparities in local budgets of the most affected regions, as well as the method of system analysis. Findings. The article analyses the dynamics and structure of revenues and expenditures of local budget

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Selyukov, Mikhail V. "Analysis of tax revenues in the subjects of the Russian Federation." Siberian Financial School, no. 1 (August 1, 2023): 35–43. http://dx.doi.org/10.34020/1993-4386-2023-1-35-43.

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The article is devoted to the tax revenues that form the budgets of the subjects of the Russian Federation. On the basis of statistical data the analysis of tax revenues of regional and local budgets, which in turn are formed by the norms of deductions, declared at the federal level, as well as established by territorial units of the upper level. On the example of the Oryol and Tyumen regions the formation of the revenue part of their budgets in the context of taxes was analyzed. On the basis of the analysis the author has made a conclusion that sufficiently large losses of multilevel budgets

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Makohon, Valentyna. "Tax revenues in the system of budget revenues formation." University Economic Bulletin, no. 41 (March 30, 2019): 188–95. http://dx.doi.org/10.31470/2306-546x-2019-41-188-195.

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Relevance of research topic. Taxes play a significant role in the system of state regulation of the country's economic development. The cyclicality and dynamism of economic processes necessitates the adaptation of the tax regulation mechanism to changes in financial and economic conditions. It is important to timely and carefully assess the impact of taxes on social production, its dynamics and structure. Budget and tax policies should be mutually consistent with the strategic objectives of economic transformation, aimed at creating the proper conditions for deepening the interaction of the st

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Yankovskyi, V. A., and M. T. Shendryhorenko. "Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform." Business Inform 11, no. 514 (2020): 331–37. http://dx.doi.org/10.32983/2222-4459-2020-11-331-337.

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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 s

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Yankovskyi, V. A., and M. T. Shendryhorenko. "Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform." Business Inform 11, no. 514 (2020): 331–37. http://dx.doi.org/10.32983/2222-4459-2020-11-331-337.

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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 s

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32

Kachanova, Elena. "Assessment of local budget deficit in the context of global challenges: Content, causes and ways of optimization." Municipality: Economics and Management, no. 2 (June 28, 2024): 26–33. http://dx.doi.org/10.22394/2304-3385-2024-2-26-33.

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Introduction. The impact of global challenges in the modern world establishes its own technologies for achieving balance in planning and using budget finances in Russia. These problems acquire a special spectrum within the framework of a large number, diversity of legal types, natural and geographical features of the territory and financial independence of local budgets. Local budgets are the most significant source of financing for public utility infrastructure facilities that residents of municipalities use every day, which ultimately determines the comfort and quality of living in the local

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DMYTRIV, Volodymyr. "ECONOMIC ESSENCE AND ROLE OF PROPERTY TAXES IN UKRAINE." WORLD OF FINANCE, no. 1(66) (2021): 201–9. http://dx.doi.org/10.35774/sf2021.01.201.

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Introduction. The development of local self-government is one of the important prerequisites for the formation of a democratic state. Effective activity of local self-government bodies is impossible without a sufficient amount of financial resources, which are formed at the expense of the local budget’s own tax revenues. The local taxes and fees are the basis of financial independence of local authorities in the most developed countries of the world, the main among which are considered property taxes. The formation and development of national tax systems takes longer in the most developed coun

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SHAPOVAL, Galina, and Nataliya CHEKH. "ASSESSMENT OF THE TAX POTENTIAL OF UNITED TERRITORIAL COMMUNITIES." Herald of Khmelnytskyi National University 292, no. 2 (2021): 205–10. http://dx.doi.org/10.31891/2307-5740-2021-292-2-35.

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Local finances play an important role in society, as they are an objective form of economic relations at the level of administrative-territorial units and at the same time the main tool for implementing the policy of socio-economic development of regions. In the context of decentralization, local finances have been modified – there is a specific area of financial relations – the finances of the united territorial communities (OTG). The separation of OTG finances as an important area of Ukraine’s financial system as part of local finances, which, accordingly, is a structural element of public f

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H. P., H. P. "The Theoretical Aspects of the Functioning of the System of Personal Income Taxation." Business Inform 12, no. 515 (2020): 389–94. http://dx.doi.org/10.32983/2222-4459-2020-12-389-394.

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The publication outlines theoretical aspects of the system of personal income taxation and determines that individuals and the tax agent are the paramount actors in certain synergistic relations of the institutional system elements. The state of formation of the revenue part of the Consolidated Budget of Ukraine was researched. Monitoring the formation of the revenue part of the consolidated budget is a set of methods for identifying and assessing the causes and signs that may lead to an increase in the tax culture of personal income tax payers and, at the same time, to increase the revenue pa

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Pabat, O. V. "Role of National Taxes and Fees in the System of Mandatory Payments." Bulletin of Kharkiv National University of Internal Affairs 91, no. 4 (2020): 140–46. http://dx.doi.org/10.32631/v.2020.4.13.

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The provisions of the Tax Code of Ukraine, which determine the national taxes and fees within the system of mandatory payments, have been studied. It has been determined that the main purpose of national taxes and fees is the formation and saturation of the State budget’s revenues. The influence of national taxes and fees on the regulation of production and consumption has been clarified. It has been stated that national taxes and fees have a general impact on each person, obliging him or her to pay taxes established by the Tax Code. It has been determined that the studied taxes and fees are a

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Yevhenii Shapovalov. "THE ROLE OF LOCAL TAXES AND FEES IN THE CONDITIONS OF DECENTRALIZATION." INNOVATIVE ECONOMY, no. 1 (2022): 180–87. http://dx.doi.org/10.37332/2309-1533.2022.1.25.

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Purpose. Research of the current state and main trends of local taxes and fees, their fiscal and regulatory role in the conditions of budget decentralization and the functioning of the new administrative-territorial system. Methodology of research. The theoretical and methodological basis of the article is the fundamental provisions of modern economic science. In the research process, the following methods were used: theoretical generalization and scientific abstraction - when substantiating the categorical-conceptual research apparatus; the method of system analysis - in the formation of the

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PYSMENNYI, Vitalii. "GRANTS IN PROVIDING FINANCIAL POTENTIAL OF TERRITORIES." WORLD OF FINANCE, no. 1(54) (2018): 70–81. http://dx.doi.org/10.35774/sf2018.01.070.

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Introduction. Government grants are a very specific instrument in the functioning of local budgets. On the one hand, the high degree of liberalization of their use makes it possible for local authorities to channel financial resources to programmes and measures that, subjectively, are most needed for the economic and social development of territories. On the other hand, such liberalization poses a potential threat to the self-sufficiency of local budgets in Ukraine. Even with the formation of an open and civil society, such phenomena as corruption in the authorities, political lobbyism, ineffi

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Drepin, A. V. "The Priorities for Increasing the Efficiency of the Local Budgets’ Formation." Business Inform 2, no. 517 (2021): 256–65. http://dx.doi.org/10.32983/2222-4459-2021-2-256-265.

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The article is aimed at substantiating the basic principles of the formation of local budgets for the medium term in the context of improving the efficiency of budget policy. An analysis of socio-demographic and economic indicators of territorial communities is carried out, determining that their consolidation has a positive effect on the optimization of the local budget expenditures. The efficiency of expenditures of local budgets of Central and Eastern Europe was evaluated on the basis of Musgrave criteria and the aggregated indicator of quality of public goods and services. The empirical an

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Kosova, Т., О. Voronkova, О. Kliuchka, and Іu Kostynets. "FINANCIAL CONTROL IN THE SYSTEM OF BUDGETARY SECURITY OF THE STATE AND REGIONS UNDER DECENTRALIZATION CONDITIONS IN UKRAINE." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 140–48. http://dx.doi.org/10.18371/fcaptp.v1i36.227684.

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The relevance of the topic of the study is determined by the processes of reforming financial control system under conditions of the budgetary decentralization and euro integration processes in Ukraine. The theoretical and methodological principles of researching budgetary security and decentralization were determined. Based on the data within a twenty-five-year period the dynamics of profits, costs and surplus of the Consolidated budget of Ukraine were analyzed. The influence of the economic development cyclicity on budgetary security in the part of occurrence of budgetary deficit was identif

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Dmitriev, Nikolay, and Elena Verkhovskaya. "Budget Process Management at the Regional Level: from the Experience of Increasing Regional Budget Revenues." Scientific Research and Development. Economics 8, no. 1 (2020): 51–55. http://dx.doi.org/10.12737/2587-9111-2020-51-55.

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The article analyzes the investment potential of the Tula region. The characteristic of the main areas of development of the region is given. Possibilities of formation of the revenue part of the budget of the Tula region at the expense of various mechanisms of interaction of the state apparatus and real sector of economy are characterized. The basis of the formation of the revenue part is a special mechanism for the formation of the tax system in order to improve the efficiency of local governments in the formation of the revenue part of the budget. The mechanism of redundancy in order to for

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Metelenko, Natalia, Yuliia Diatlova, Valentina Diatlova та Iryna Silina. "ДЕРЖАВНИЙ БЮДЖЕТ УКРАЇНИ ТА ТЕРИТОРІЙ: ІНСТРУМЕНТИ ФОРМУВАННЯ, ВИКОРИСТАННЯ ТА УСУНЕННЯ ДИСБАЛАНСІВ". Economical 2, № 30 (2024): 82–94. https://doi.org/10.31474/1680-0044-2024-2(30)-82-91.

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The study is devoted to the development of the state budget management theoretical foundations, the generalization of trends in its implementation under martial law conditions, and the development of scientifically based recommendations for improving tools of eliminating imbalances. Abstract-logical, systemic-structural and comparative analysis, grouping, statistical-economic, systematization and generalization methods were used for the research. In the format of theoretical foundations, the conceptual apparatus for managing the state budget is systematized. The concepts of the control mechani

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Metelenko, Natalia, Yuliia Diatlova, Valentina Diatlova та Iryna Silina. "ДЕРЖАВНИЙ БЮДЖЕТ УКРАЇНИ ТА ТЕРИТОРІЙ: ІНСТРУМЕНТИ ФОРМУВАННЯ, ВИКОРИСТАННЯ ТА УСУНЕННЯ ДИСБАЛАНСІВ". Economical 2, № 30 (2024): 82–94. https://doi.org/10.31474/1680-0044-2024-2(30)-82-94.

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The study is devoted to the development of the state budget management theoretical foundations, the generalization of trends in its implementation under martial law conditions, and the development of scientifically based recommendations for improving tools of eliminating imbalances. Abstract-logical, systemic-structural and comparative analysis, grouping, statistical-economic, systematization and generalization methods were used for the research. In the format of theoretical foundations, the conceptual apparatus for managing the state budget is systematized. The concepts of the control mechani

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ШАПОВАЛ, Валентин. "The relevant approaches to the modern legal support of the local taxation in Ukraine." Revista Naţională de Drept 1-3 (231-233) (July 14, 2020): 67–77. https://doi.org/10.5281/zenodo.3943293.

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The scientific article is devoted to research of the relevant approaches to the modern legal support of the local taxation in Ukraine. The operating of legal support of the local tax and fees is analyzed in Ukraine, the ways of formation of the revenue part of local budgets are revealed and the necessity of improvement of the system of local taxation in Ukraine in order to increase the financial stability of territorial communities is substantiated. The problems and lacks of the legal support of the domestic of local taxation in the conditions of decentralization are identified and the ways of

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Basko, A. V. "Peculiarities of the activities of local self-government bodies in united territorial communities under martial law." Analytical and Comparative Jurisprudence, no. 2 (May 11, 2024): 383–90. http://dx.doi.org/10.24144/2788-6018.2024.02.65.

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The article is devoted to the study of the peculiarities of the activities of local selfgovernment bodies in united territorial communities under martial law. It was established that the creation of united territorial communities is one of the essential steps aimed at the implementation of the policy of decentralization of public power, which was launched almost ten years ago, but today has a number of unresolved problems, which include: the formation of communities based on the principle of equality of rights and responsibilities and responsibility for its members; the absence of a clear div

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Кожем’якіна, Світлана Миколаївна. "ПРОГНОЗИ В БЮДЖЕТНОМУ РЕГУЛЮВАННІ РОЗВИТКУ ЕКОНОМІКИ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 3 (7 листопада 2023): 34–41. http://dx.doi.org/10.32620/cher.2023.3.05.

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Budget revenue forecasting is one of the most important problems that arise during its formation. This is especially true for future forecasting. New factors, as well as the latest threats associated with Russia's invasion of the territory of Ukraine, have a significant impact on the development of budgetary relations, the formation of budgets of various levels, as well as the entire economy of the country. The question of forecasting is especially relevant in the context of the restoration of full-fledged medium-term budget planning. The purpose of the article is aimed at defining the concept

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Alieksieiev, Ihor, Stepan Paranchuk, and Oksana Chervinska. "Subjects and effectiveness of tax control." Regional Economy, no. 3 (2019): 98–105. http://dx.doi.org/10.36818/1562-0905-2019-3-10.

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The article deals with the composition of the participants in the monitoring of tax flows and the effectiveness of tax control (control work) in the part of the tax payments. The purpose of the work is to study the effectiveness of tax administration, fees, payments, monitoring of tax and non-tax (financial) flows in the regions of Ukraine by the results of tax control (control and verification measures). The expediency of using the concepts of «tax and non-tax flows» for deepening and possible in the further studies of mathematical description of the trends of changes in the corresponding bud

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CHERNETS, Ilona. "THEORETICAL AND ORGANIZATIONAL FUNDAMENTALS OF THE FUNCTIONING OF THE REGIONAL FISCAL SPACE." WORLD OF FINANCE, no. 4(73) (2023): 102–11. http://dx.doi.org/10.35774/sf2022.04.102.

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Introduction. The functioning of the regional fiscal space is conditioned by the need to make management decisions regarding the formation of budgetary resources at the local level and the modernization of the regional economy, the implementation of structural reforms in the social sphere, and the formation of strategic goals for the development of regions. In Ukraine, tax revenues are of dominant importance in ensuring the filling of the revenue part of both the state budget and local budgets, since two-thirds of their revenues are formed due to them. The problems facing the state in conditio

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Zotikov, Nikolay Z. "FINANCIAL AND BUDGETARY PROBLEMS OF THE CAPITALS OF THE REPUBLICS, REGIONAL CENTERS." Oeconomia et Jus, no. 2 (June 26, 2023): 19–33. http://dx.doi.org/10.47026/2499-9636-2023-2-19-33.

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The relevance of the study is due to the need to ensure the economic independence of regional budgets, reduce their dependence on the federal center, which will ensure enhancement of the economy of the entire state in the face of total economic sanctions from the West. In the composition of local budgets in the budgetary system of the Russian Federation, a special place is occupied by administrative centers (capitals of republics, regional centers) belonging to urban districts, whose budgets are formed according to the general rules applied to all links that make up local budgets. The purpose

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Pazdnikova, Natalya, Artem Kovsharov, and Natalya Glazkova. "Assessment of Budget Security of the Region in the Context of Strategic Transformations." Regionalnaya ekonomika. Yug Rossii, no. 1 (April 2019): 154–61. http://dx.doi.org/10.15688/re.volsu.2019.1.14.

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The key problems of the functioning of regions in the context of strategic transformations are associated with the formation, distribution and deficit of budgets. The main idea and purpose of the article show the importance of addressing issues related to the emergence of current and future threats of a budgetary nature, which allow ensuring the smooth functioning of strategic mechanisms in the region. To achieve this goal, a theoretical identification of the concept of budget security was conducted, as well as studies of the empirical nature of the main components of budget security for the b

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