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Journal articles on the topic 'Own revenues of local budgets'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

Demianchuk, Olha, and Natalia Sakharuk. "FORMATION OF LOCAL BUDGET REVENUES IN THE CONTEXT OF BUDGETARY AND FISCAL REFORMS IN UKRAINE." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 22(50) (2021): 47–54. http://dx.doi.org/10.25264/2311-5149-2021-22(50)-47-54.

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The article investigates the problem of local budget revenues formation in the context of fiscal reforms in Ukraine. The authors provide definitions of such concepts as "local budget", "budget revenues", "own and fixed revenues of local budgets". The composition of local budget revenues is determined and the peculiarities of their change due to budgetary and tax changes during 2001-2020 are considered. Relevant in this paper is the separation of these changes in a table, which is related to the new versions of the Budget Code, as well as the division of revenues into own and fixed. The impact

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2

Abdullah, Syukriy, and Afrah Junita. "BUKTI EMPIRIS TENTANG PENGARUH BUDGET RATCHETING TERHADAP HUBUNGAN ANTARA PENDAPATAN SENDIRI DAN BELANJA DAERAH PADA KABUPATEN/KOTA DI ACEH." MODUS 28, no. 2 (2016): 185. http://dx.doi.org/10.24002/modus.v28i2.850.

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This paper examines the effect of own revenues to expenditures and the effect ofbudget ratcheting as moderating variable in local government budgets. Using data from23 (twenty three) districts/cities in Aceh we find the own revenues have effect on localexpenditure and budget ratcheting may moderate the relationship between the ownrevenues and local expenditure.Keywords: Aceh agency problems, budgeting, budget ratcheting, city, fiscaldecentralization, local expenditure, local government, own revenue, regency.

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3

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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4

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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5

Martynenko, Valentyna. "Specificity of managing local budgets’ own revenues in the context of financial decentralization." Herald of Ternopil National Economic University, no. 3(93) (July 7, 2019): 51–61. http://dx.doi.org/10.35774/visnyk2019.03.051.

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Introduction. Decentralization reform in Ukraine has been implemented since 2014. It aims at transferring some of the powers of central government to the communities. The reform of decentralization in the financial sphere should ensure the financial autonomy of territorial-administrative units. Therefore, the analysis of the main factors influencing the management of own revenues of local budgets is especially relevant. Research purpose is to investigate the specifics and features of managing the own revenues of local budgets of Ukraine under conditions of financial decentralization. Methods.

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6

Tsymbaliuk, I., V. Smaliukh, and O. Kolisnychenko. "Analytical evaluation of local budget revenue structure under the conditions of financial decentralization." Galic'kij ekonomičnij visnik 69, no. 2 (2021): 95–102. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.02.095.

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It is determined that local budgets are the main financial institution in the financial system of local governments, occupying the central place in the economic system of each state. The objective of the paper is to analyze the structure of local budget revenues and determine the areas for its optimization. The paper provides the analytical evaluation of the local budget revenues structure. The results of the analysis of the local budget revenues structure showed the strengthening of the tax revenues role in the consolidated budget revenues of Ukraine. The role of inter-budget transfers in the

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7

PYSMENNYI, Vitalii. "ENSURING INDEPENDENCE OF LOCAL BUDGETS UNDER CONDITIONS OF FINANCIAL DECENTRALIZATION." Socio-Economic Research Bulletin, no. 1(76) (February 16, 2021): 144–56. http://dx.doi.org/10.33987/vsed.1(76).2021.144-156.

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The article investigates the modern conditions and problems of forming local budget revenues in Ukraine. It is determined that local budgets must function as a well-oiled machine ensuring the equivalence of financial resources and planned allocations under conditions of financial decentralization. Approaches to ensuring budgetary independence are substantiated, outlining the tools necessary for local self-government bodies to ensure their capacity to develop. It is established that increased emphasis on independence of local budgets can become one the levers used for ensuring the local finance

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8

Smolinska, Sofia. "State of Financial Support of Local Budgets." Modern Economics 33, no. 1 (2022): 110–16. http://dx.doi.org/10.31521/modecon.v33(2022)-14.

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Abstract. Introduction. Given the independence of local governments in the performance of their duties and the exercise of their own and delegated powers, the local budget occupies a special place as the financial basis for their implementation. The current system of mobilization of budget resources in Ukraine is characterized by a low level of own revenues to local budgets, which is expressed in an increase in intergovernmental transfers. The real financial opportunities of local authorities are very limited, which, in turn, hinders the socio-economic development of the regions of Ukraine. Gi

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9

Sumskaya, T. V. "The Main Aspects of Financial Support of Local Governments in the Russian Federation." World of Economics and Management 19, no. 2 (2019): 99–115. http://dx.doi.org/10.25205/2542-0429-2019-19-2-99-115.

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For the effective functioning of local governments an important role is played by the sufficiency of the revenue base of local budgets. It is the municipal level of power in the Russian Federation that is responsible for the most important social expenditures of the state. The purpose of this work is to analyze the revenue sources of local governments, as well as the expenditures of municipal budgets in Russia in the framework of the sub-federal fiscal policy. A set of calculations based on materials from municipalities of the Russian Federation allows to determine the main directions of forma

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10

Riabushka, L., O. Pakhnenko, and O. Kulish. "FISCAL RISKS OF SUMY CITY BUDGET EXECUTION IN CONNECTION WITH COVID-19." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 174–81. http://dx.doi.org/10.21272/1817-9215.2020.3-19.

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The article analyzes the revenues of the budget of the city of Sumy and examines the impact of the COVID-19 pandemic on the dynamics of tax revenues of local budgets in 2020. Based on the analysis of local budget revenues, the share of local budget revenues in the Consolidated Budget of Ukraine, and the share of local budget revenues in GDP, it was found that the decentralization reform has increased the independence and financial adequacy of local budgets, but the budget system of Ukraine remains highly centralized. The article analyzes the actual budget revenues of Sumy. It showed the presen

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11

Manuel de Jesus, Ilisio. "IMPACT ASSESSMENT OF TAXES AND REAL ESTATE LOCAL FEES IN REVENUE OWN MUNICIPALITY JEZIORANY AND DOBRE MIASTO." sj-economics scientific journal 20, no. 1 (2016): 32–43. http://dx.doi.org/10.58246/sjeconomics.v20i1.364.

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Revenues from local taxes and fees on real estates are one of the basic components of revenue-own source in the budgets of municipalities in Poland. Their amounts have a very large impact on the municipal budget. This study characterized the notion of the community and principle functions, and described the concept of the budget and its components. Also, the aim of the study, spatial and substantial aspects, time and development, and presentation of research results are described. The areas of the research are characterized and the results are presented in the table. The total income compared

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12

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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13

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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14

Koliada, Tetiana A. "Financial Provision of Sustainable Development of Territorial Communities of Ukraine as a Factor of Real Decentralization of Post-War Recovery." Business Inform 7, no. 558 (2024): 385–93. http://dx.doi.org/10.32983/2222-4459-2024-7-385-393.

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The aim of the article is to assess the current state and determine the prospects for financial provision for sustainable development of territorial communities of Ukraine in the context of decentralization for the medium-term period of post-war recovery. The article generalizes the legislative grounds for Ukraine’s provision of the Sustainable Development Goals and the need to take them into account in the development of forecast documents; an analysis of the composition and structure of local budget revenues, their share in consolidated budget revenues and GDP for 2019–2023 is carried out; o

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15

ZHELEVA KALCHEVA, DESISLAVA ZHELEVA, and DANIELA USHATOVA. "PROPERTY TAX IN BULGARIA – THE NEED FOR UPDATING THE TAX BASE." Review of Economic and Business Studies 17, no. 1 (2024): 161–96. https://doi.org/10.47743/rebs-2024-1-0007.

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In recent years, local authorities in Bulgaria and the European Union member states have faced numerous challenges. The crisis related to the spread of COVID-19, the war conflict in Ukraine, high inflation rates, increased energy prices, and disrupted supply chains have significantly negatively impacted municipal budgets. The growth of local expenditures not only outpaces revenue growth but does so at significantly higher rates. The low elasticity of tax revenues prevents them from increasing in parallel with the expenditures. The inflation recorded in recent months further creates fiscal gaps

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16

Gryazeva, Marina S., and Ekaterina Yu Mezynko. "LOCAL BUDGETS: FORMATION CHALLENGES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/15, no. 153 (2024): 131–36. https://doi.org/10.36871/ek.up.p.r.2024.12.15.014.

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The article discusses the current challenges in the development of local budgets in the Russian Federation. Based on the analysis of current legislation, statistical data, and recommendations from relevant departments, key aspects of the budget process at the municipal level are considered. Special attention is paid to issues of uneven budget provision across regions, high subsidy dependence of Russian Federation subjects, insufficient own revenues of municipalities, and growing municipal debt service costs. The article proposes possible solutions to the identified problems and measures to imp

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17

Życzkowska, Elżbieta, and Jarosław Dziuba. "Municipal Own-Source Revenues in Times of the COVID-19 Pandemic." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 67, no. 2 (2023): 170–77. http://dx.doi.org/10.15611/pn.2023.2.15.

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Own-source revenues represent one of the most important funding sources for municipalities in Poland. Such revenues cover all types of municipal receipts excluding subsidies and special purpose grants from the state budget. The purpose of the article was to assess the impact of the COVID-19 pandemic on municipal own-source revenues in the period 2020-2021. A comparative analysis method was used to assess this impact. The analyses were based on the revenue figures for 2020- -2021 (planned and received) as well as the figures for the year preceding the pandemic, i.e. 2019. The aggregate figures

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18

Bedrinets, M. D., K. O. Ugriumova, and K. O. Kolesnik. "Assessing the Impact of Budget Decentralization and Tax Revenues of the City of Irpin." Business Inform 12, no. 527 (2021): 244–49. http://dx.doi.org/10.32983/2222-4459-2021-12-244-249.

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The article considers the theoretical foundations and problems of functioning of local self-government bodies in the implementation of budget decentralization in Ukraine. In the process of reforming local authorities, the dependence of local budgets on the State budget is determined. The development of budget decentralization for the period 2015–2021 is considered, namely: the number of amalgamated hromadas, the share of the local budgets’ own revenues, and the structure of the share of revenues of the general fund of local budgets (without transfers). The revenues to the budget of the city of

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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

PETYK, Liubov, Andrii PETROVYCH, and Ivanna PEDCHENKO. "Tax decentralization in Ukraine: problems and prospects." Economics. Finances. Law, no. 12/2 (December 29, 2020): 24–28. http://dx.doi.org/10.37634/efp.2020.12(2).5.

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The paper examines the essence of the concept of “tax (fiscal) decentralization” according to different views of domestic and foreign scholars. The theoretical concept of tax (fiscal) decentralization is analyzed and defined. The stages of the legislative basis for tax decentralization reform in Ukraine are studied, in particular, the norms of the Law “On Amendments to the Budget Code of Ukraine on Reform of Intergovernmental Relations” and “The Concept of Reforming Local Self-Government and Territorial Organization of Power” are considered and analyzed. It is determined what types and amounts

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21

Vatamanyuk-Zelinska, Uliana, Iryna Shtunder, and Solomiia Havryliuk. "TRENDS IN THE FORMATION AND EXECUTION OF LOCAL BUDGETS UNDER MARTIAL LAW." INNOVATIVE ECONOMY, no. 4 (2022): 60–67. http://dx.doi.org/10.37332/2309-1533.2022.4.9.

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Purpose. The aim of the article is to study the structure and volumes of the revenue and expenditure parts of local budgets of Ukraine in the pre-war period and during martial law, with the determination of indicators of financial security of local budgets and the substantiation of measures to strengthen them in the future. Methodology of research. In the process of research, methods of general scientific and empirical techniques based on a systemic approach were used. Such methods as: statistical method of data processing, grouping method - to analyse the dynamics of tax and non-tax revenues

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22

Shkarlet, Serhiy, Iryna Dolozina, and Maksym Dubyna. "BUDGETARY REVENUE BREAKDOWN AT THE LOCAL LEVEL OF PUBLIC ADMINISTRATION IN FEDERAL COUNTRIES." Baltic Journal of Economic Studies 5, no. 3 (2019): 218. http://dx.doi.org/10.30525/2256-0742/2019-5-3-218-224.

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Ensuring the financial autonomy of local government bodies is an important component for creating conditions on accelerating the development of individual territories of the country and increasing the efficiency of their use. Creation of mechanisms for providing sufficient amounts of financial resources, activities of the above-mentioned authorities require thorough research in this area, especially within the study of foreign experience by building budget systems and organizing redistribution of financial resources between their individual components at different levels. Experience of federat

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23

Lyubovtseva, Elena G., and Irina A. Gordeeva. "ASSESSMENT OF REGIONAL BUDGET REVENUE GENERATION AND WAYS OF ITS GROWTH." Oeconomia et Jus, no. 3 (September 30, 2021): 26–34. http://dx.doi.org/10.47026/2499-9636-2021-3-26-34.

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The reasons for the constant attention to the problems of developing budgets at various levels are well known and understandable, since the budget is the basis of state, regional and local finance, it is the form of formation and spending of the cash fund intended for the financial provision of tasks and functions of state importance and local self-government. The relevance of the topic of the formation of regional budget revenues consists in the fact that such a budget is the main instrument aimed at regulating and stimulating the regional economy. Regional budget revenues are channeled to en

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Sumskaya, T. V. "Main directions for forming budget income of different types of municipalities in the Russian Federation." Vestnik NSUEM, no. 2 (August 3, 2023): 19–36. http://dx.doi.org/10.34020/2073-6495-2023-2-019-036.

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This study is aimed at determining the main sources of income for local budgets of various types, their dependence on transfers. The analysis of the structure of the total and own revenues of the budgets of municipalities was carried out. For the period 2012–2021 revenues and their main components are determined in current and constant prices, which makes it possible to characterize the dynamics of the state of budgets for the specified period. The analysis of the structure of the main components of local budget revenues by types of municipalities identifies the dependence of urban districts,

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Szydłowski, Cezary. "INCOME BUDGETS EVALUATION OF SELECTED COMMUNES OF POMORSKIE VOIVODSHIP IN POLAND FROM THE TAX ON MEANS OF TRANSPORT." Baltic Journal of Economic Studies 6, no. 3 (2020): 41–47. http://dx.doi.org/10.30525/2256-0742/2020-6-3-41-47.

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Local government in Poland at the commune level has various sources of own income, one of them being the tax on means of transport. The need for communes to carry out many tasks requires ensuring income to the local budget at a sufficiently high level. The risk of a decrease in income to the budgets of communes caused by the worsening of the economic situation as a result of an epidemic makes it necessary to assess the sources of communes’ income. An audit, which evaluates selected areas of activity of a given organization, is a useful tool. The main objective of the research for the purposes

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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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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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MARCHUK, Anna. "INFLUENCE OF DECENTRALIZATION ON STRUCTURE AND DYNAMICS OF INCOME AND EXPENDITURES OF LOCAL BUDGETS." WORLD OF FINANCE, no. 2(55) (2018): 20–31. http://dx.doi.org/10.35774/sf2018.02.020.

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Introduction.The objective reason for the existence of an institution of local budgets is an increase in the efficiency of the provision of public services guaranteed by the state due to the proximity of such services to the immediate consumer. This process is based on the principle of subsidiarity, requires a sufficient level of financial security of local budgets and demonstrates the basic idea of the concept of fiscal decentralization. The decentralization reform is systematic and involves structural changes in various spheres of public life. The object of research of this article is the im

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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 p

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Tropina, Valentyna, and Andrii Klymenko. "Taxes in the formation of financial resources territorial communities: Ukraine and the EU." University Economic Bulletin, no. 49 (May 22, 2021): 181–88. http://dx.doi.org/10.31470/2306-546x-2021-49-181-188.

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The issues of fiscal decentralization and the search for ways to increase the level of financial independence of territorial communities are extremely important for the socio-economic development of Ukraine. The main instrument by which territorial communities carry out their functions is the budget. Therefore, issues and problems that relate to the formation of the revenue side of local government budgets, the search and implementation of reserves for their filling, the expansion of the tax base is given a lot of attention in the scientific works of scientists from both foreign and domestic s

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Pysmennyi, Vitalii. "METHODOLOGICAL INSTRUMENTARIUM FOR UNDERSTANDING THE ESSENCE OF LOCAL BUDGET REVENUES." Proceedings of Scientific Works of Cherkasy State Technological University. Series Economic Sciences, no. 69 (June 29, 2023): 93–102. https://doi.org/10.24025/2306-4420.69.2023.289278.

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Abstract. The etymology of budget revenues has been considered from trivial conceptions of their content to understanding them as a diversified resource base of government authorities. Throughout this analysis, a consistent line has been maintained, emphasizing that revenues are instruments for financing the functions and tasks of these authorities, enabling expenditures to take material form. Based on the research and generalization of essential characteristics of local budget revenues, it has been established that they represent a part of the financial resources of certain territories, formi

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32

Mitchenko, Konstantin. "FISCAL POTENTIAL OF LOCAL BUDGETS IN THE CONTEXT OF BUDGET DECENT REALIZATION IN UKRAINE." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 5 (September 5, 2024): 16–21. https://doi.org/10.20998/2519-4461.2024.5.16.

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The article examines the fiscal potential of local budgets in the context of fiscal decentralization in Ukraine. The current state and trends in the development of local finances, the main sources of revenues and expenditures of local budgets are analyzed. Particular attention is paid to the tools for increasing fiscal potential, such as optimization of the tax base, increasing the efficiency of tax administration, attracting investment and intermunicipal cooperation. The main challenges and prospects for the development of fiscal potential in the context of decentralization are identified, in

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33

Basri, Hasan, Yusnin Husaini, Heru Fahlevi, and AK Siti-Nabiha. "A DIVERGENT PATTERN OF LOCAL GOVERNMENT REVENUES AND SPENDING IN ELECTION YEAR - A CASE OF INDONESIA." Humanities & Social Sciences Reviews 8, no. 4 (2020): 92–100. http://dx.doi.org/10.18510/hssr.2020.8411.

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Purpose of the study: The purpose of this study is to empirically examine the difference in budgeted own-source revenues and social expenditures between districts headed by incumbent candidates and non-incumbent candidates in the Indonesian head of district elections in 2015. The difference between both budgets indicates the use of public money by incumbent candidates to win the election. Methodology: This study focuses on local governments/districts in Indonesia. Using the Slovin formula, 226 observations were analysed. The sample was classified into two groups, namely 75 districts with

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Kaneva, Tetiana V., and Maksym Yu Karpenko. "The Local Budgets’ Revenues as an Instrument for Ensuring the Socioeconomic Development of Territories." PROBLEMS OF ECONOMY 1, no. 55 (2023): 185–91. http://dx.doi.org/10.32983/2222-0712-2023-1-185-191.

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The purpose of the article is to disclose and deepen the theoretical provisions on the nature and role of the revenue side of local budgets in ensuring the socioeconomic development of territories. The State financial policy should be focused not only on solving urgent current problems and tasks, but also have a perspective character, which consists in creating the preconditions for socioeconomic development. The article conceptualizes the role of the local budgets’ revenues in ensuring the socioeconomic development of territorial communities. The main functions of local budgets are defined. T

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Magopets, Оlena, and Volodymyr Shalimov. "Budget and Tax Potential in the System of Factors for Ensuring the Sustainable Development of United Territorial Communities." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 7(40) (2021): 93–104. http://dx.doi.org/10.32515/2663-1636.2021.7(40).93-104.

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The article substantiates the approaches to determining the sources of the budgetary and tax potential of the united territorial communities, outlining the prospects for its rational formation and implementation, based on the assessment of the resources available in the field of service and/or in the ownership of the territorial communities and based on their fiscal capabilities, as well as the achieved level of efficiency implementation. It has been proven that the source of the budget and tax potential is a set of resources that are in the service sector and/or owned by the territorial commu

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ZAKHIDNA, Oksana, Ivanna PEDCHENKO, and Roman ZAKHIDNYI. "Tax sufficiency of territorial communities of Lviv region." Economics. Finances. Law 3, no. - (2022): 9–13. http://dx.doi.org/10.37634/efp.2022.3.2.

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Introduction. Local self-government bodies are the closest to human form of public authority, which is responsible for ensuring that citizens exercise most of their constitutional rights and freedoms. It is clear that the effective implementation of such tasks requires an appropriate level of financial resources. Therefore, in the context of administrative reform and financial decentralization, the issue of tax adequacy of local self-government is becoming increasingly important. Tax sufficiency means the establishment of taxes and fees, taking into account the need to achieve a balance of bud

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Chudaieva, Iіa, Olena Sukach, and Lesia Sarana. "MODERN TOOLS FOR MANAGING LOCAL BUDGETS IN THE CONTEXT OF DECENTRALISATION." Baltic Journal of Economic Studies 10, no. 1 (2024): 247–55. http://dx.doi.org/10.30525/2256-0742/2024-10-1-247-255.

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The crisis in Ukraine's economy requires the government to take significant transformation steps. The issue of decentralization of state powers in favor of local self-government as a basis for the transition to a new administrative-territorial system remains relevant. After all, the current assistance from partner countries to rebuild infrastructure and provide social guarantees does not cover the needs of local governments. Today, the budgets of hromadas, which are formed in accordance with the basic principles of the Concept of Reforming Local Self-Government and Territorial Organization of

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Ибрагимова, И. И. "Особенности формирования доходов местных бюджетов в Российской Федерации". Regional and Branch Economy, S2 (28 грудня 2024): 84–91. https://doi.org/10.47576/2949-1916.2024.62.40.011.

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В статье проанализированы современные особенности формирования доходов местных бюджетов субъектов. Данное исследование актуально в связи с тем, что теоретически местные бюджеты должны выступать финансовой основой для укрепления регионов. Местные бюджеты должны иметь существенные с фискальной точки зрения доходы, чтобы органы власти имели ресурсы для поддержки и развития экономики и социальной сферы в вверенных им территориям. Вместе с тем недостаточность финансовых ресурсов местных бюджетов – одна из ключевых проблем государственных и муниципальных финансов в нашей стране. Поэтому считаем нужн

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Semenets, А., D. Tiurina, Yе Kuzkin, and O. Yarmak. "STATISTICAL RESEARCH ON LOCAL BUDGET’S REVENUE FORMATION AMIDST DECENTRALIZATION." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 310–19. http://dx.doi.org/10.18371/fcaptp.v1i36.227916.

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The article deals with economic and statistical research on the latest trends in local budget’s revenues caused by the decentralization reform, as well as the identification of its key problems, such as: significant differentiation in the regions’ fiscal capacity, arising due to a number of factors (social, geographical, resource, legislative ones); the regions’ dependence on central authorities due to the lack of effective mechanisms for devolution, hampering the efficiency and reducing the expediency of delegating certain functions; the insufficient level of the regions’ fiscal capacity; and

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HORYN, Volodymyr, and Nataliia KARPYSHYN. "Investment subsidies as a source of revenues to local budgets." Economics. Finances. Law, no. 8/1 (August 27, 2021): 31–34. http://dx.doi.org/10.37634/efp.2021.8(1).6.

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Introduction. Given the limited own resources of local self-government, it is important to ensure the effective functioning of the mechanism for providing investment subventions from the state budget. Such investment subventions include subventions for the formation of infrastructure in the united territorial communities and subventions for the implementation of measures of socio-economic development of separate territories. The purpose of the paper is the analysis of the mechanism of providing and using investment subventions to local budgets in order to identify disadvantages and eliminate t

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BURKINSKY, B. V., V. F. GORIACHYK, and G. M. MURZANOVSKIY. "THE ADMINISTRATIVE AND TERRITORIAL REFORM IN UKRAINE: ECONOMIC ASPECTS." Economic innovations 21, no. 1(70) (2019): 8–21. http://dx.doi.org/10.31520/ei.2019.21.1(70).8-21.

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Topicality. It is caused by excessive centralization of powers and financial and material resources by the executive authorities, the inability of the territorial communities of the basic level to fulfill their powers, the deterioration of the quality and availability of public services due to the lack of financial and material provision. Aim and tasks. To investigate the economic aspects of administrative-territorial reform in Ukraine, to identify the main problems of financial provision of territorial communities of the baseline level. Research results. The model of budget relations implemen

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Natalia, P. Drebot. "Intra-regional factors and tendencies of formation of financial and economic potential of communities (on the example of Lviv region)." Economics: time realities 1, no. 15 (2021): 50–59. https://doi.org/10.5281/zenodo.4724024.

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The article reveals topical issues of forming the budget potential of Lviv region as the main component of its financial and economic development. The level of financial dependence of local budgets of Lviv region in terms of districts and cities of regional significance on intergovernmental transfers is analyzed. The composition and structure of tax revenues are determined, which allows to identify the features of the development of administrative-territorial units of the region. An assessment of the level of use of financial and economic potential of administrative-territorial units of Lviv r

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Drebot, Natalia. "Intra-regional factors and tendencies of formation of financial and economic potential of communities (on the example of Lviv region)." Economics: time realities 1, no. 53 (2021): 50–59. http://dx.doi.org/10.15276/etr.01.2021.5.

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The article reveals topical issues of forming the budget potential of Lviv region as the main component of its financial and economic development. The level of financial dependence of local budgets of Lviv region in terms of districts and cities of regional significance on intergovernmental transfers is analyzed. The composition and structure of tax revenues are determined, which allows to identify the features of the development of administrativeterritorial units of the region. An assessment of the level of use of financial and economic potential of administrative-territorial units of Lviv re

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Rudakevych, Ivan. "GEOSPATIAL ASPECTS OF FINANCIAL CAPACITY OF TERRITORIAL COMMUNITIES OF TERNOPIL REGION." SCIENTIFIC ISSUES OF TERNOPIL VOLODYMYR HNATIUK NATIONAL PEDAGOGICAL UNIVERSITY. SERIES: GEOGRAPHY 54, no. 1 (2023): 68–78. http://dx.doi.org/10.25128/2519-4577.23.1.8.

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In the article geospatial aspects of the financial capacity of territorial communities of Ternopil region are described. The need to conduct such a study has been updated, since not all communities in the region were financially capable after their creation. Scientific studies on the subject of financial capacity of territorial communities are characterized. Criteria for determining the financial capacity of territorial communities were defined according to the methodology of the ministry of community and territory development of Ukraine. For this research were used following indicators: reven

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Gutsalenko, L., and V. Dubovskiy. "Analytical assessment of local budgets and charges and measures to improve the mechanisms of their management." Bìoekonomìka ta agrarnij bìznes 10, no. 2 (2019): 36–42. https://doi.org/10.31548/bioeconomy2019.02.036.

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The article examines the impact of changes in the regulatory framework on local taxes and fees. The importance of local budgets in the budget system of Ukraine is outlined. Emphasis is placed on increasing the role of local taxes and fees and increasing their share in local budgets' own revenues as the main task of the state's fiscal policy. The content of Article 10 of the Tax Code of Ukraine, which sets out a list of local taxes and fees, is based on which each village, town, or city council decides on the establishment of certain local taxes and fees on its territory. The classification of

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SPASIV, Nataliia. "ASSESSMENT OF STRUCTURAL DISABILITIES IN THE INCOME OF BUDGETS OF THE UNITED TERRITORIAL COMMUNITIES." WORLD OF FINANCE, no. 2(59) (2019): 73–84. http://dx.doi.org/10.35774/sf2019.02.073.

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Introduction. In today's conditions of reforming local self-government and territorial organization of power, the formation of revenues of budgets of united territorial communities, as well as balancing their components, is a guarantee of the existence of financially capable, self-sufficient and developed UTC. Financially capable UTC should have sufficient resources to fulfill all their own and delegated powers. An important prerequisite for the effective functioning of UTC finances is the formation of the amount of financial resources necessary for the implementation of the functions of local

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Buriachenko, Andrii, Kateryna Levchenko, Nataliіa Spasiv, and Alla Osipova. "Fiscal decentralization of the Visegrad Group countries as a key factor of development." Acta Innovations, no. 45 (July 4, 2022): 31–44. http://dx.doi.org/10.32933/actainnovations.45.3.

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The article investigates the process of decentralization of public administration in the Visegrad Group countries. The authors use the share of local budget revenues of Visegrad Group countries in GDP and the share of tax (own) revenues in the revenues of local budgets of Visegrad Group countries, as main indicators. The research examines the essence of fiscal decentralization and reforms of fiscal decentralization in Visegrad Four. It has been found that the purpose of fiscal decentralization was to increase the financial independence of the municipalities, but the local governments of the Vi

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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 ref

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Wantoch-Rekowski, Jacek, and Małgorzata Cilak. "The share of corporate income tax as revenue of a provincial self-government and the effects of the COVID-19 pandemic." Ekonomia i Prawo 20, no. 2 (2021): 439–56. http://dx.doi.org/10.12775/eip.2021.027.

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Motivation: The paper addresses the issue of shares in corporate income tax (CIT) as revenue for the budgets of provincial governments. A study of the formation of revenues from this source in relation to total revenues in 2019–2021 was carried out, resulting in the observation that amongst the provinces a wide disparity exists in terms of the importance of CIT shares as a source of revenue. In most provinces, the percentage ratios of the size of CIT shares planned for 2021 in the structure of total revenue decreased compared with 2019. The study made it possible to advance a thesis on the pos

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Benovska, Liliya. "Challenges and financial opportunities of the development of territorial communities in the conditions of war." Galician economic journal 86, no. 1 (2024): 25–32. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.01.025.

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The article analyzes the main trends in the financial capacity of development of territorial communities under the influence of the war with Russia. The dynamics of own revenues of local budgets of territorial communities across the regions of Ukraine were analyzed, taking into account the inflation index, the rate of growth of personal income tax from the financial support of military personnel, local taxes, and interbudgetary transfers. New, war-induced, financial challenges to the development of territorial communities are highlighted, namely: unforeseeable and numerous changes in the legal

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