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Journal articles on the topic 'Revenues of local budget'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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2

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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3

Djumaev, Sohib. "ANALYSIS OF THE IMPACT OF THE EFFICIENCY OF THE FORMATION OF THE INCOME BASE ON THE BALANCED FINANCIAL STABILITY OF LOCAL BUDGETS." Economics and education 24, no. 1 (2023): 383–91. http://dx.doi.org/10.55439/eced/vol24_iss1/a59.

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The article examines the financial stability of local budgets and scientific and theoretical aspects of the effectiveness of the formation of their revenue base. Also, the state budget of the country and the formation of state budget revenues by regions, the structure of local budget revenue sources were analyzed, the role of the tax system in the formation of the revenue base of local budgets and ensuring their financial stability was assessed. Proposals have been developed aimed at ensuring the sustainability of local budgets by improving their revenues

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4

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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5

Abdunazarova, Shahnoza Norqo'chqor qizi. "METHODS OF BALANCING LOCAL BUDGETS AND THEM THE ROLE OF REGIONS IN DEVELOPMENT." Multidisciplinary Journal of Science and Technology 4, no. 4 (2024): 21–27. https://doi.org/10.5281/zenodo.10923910.

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In the article, the balance of the local budget, the role of regions in the development and formation of the revenue base of local budgets, local scientific and practical way to ensure the efficiency of budget revenues and expenditures aspects are highlighted. Based on the study, practical recommendations were developed.

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6

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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7

Kuzhda, Tetiana, Ivanna Lutsykiv, and Olha Halushchak. "Research the state of local budgets execution of Ukraine during wartime." Galician economic journal 86, no. 1 (2024): 178–86. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.01.178.

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The article examines the state of local budgets execution of Ukraine in wartime conditions, and finds out the main trends and identifies problematic points in local budgets implementation. The role of local budgets in overcoming challenges in wartime conditions through the financial basis for providing services at the local level, helping internally displaced persons, supporting relocated businesses, arranging shelters, and ensuring the fulfillment of socio-economic tasks at the local level have been characterized. The financial resources of local self-government have been described where the

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8

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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9

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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10

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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11

Osadchuk, S. V. "TAX REVENUE OF THE BUDGETS OF TERRITORIAL COMMUNITIES OF THE REGION." Market economy: modern management theory and practice 23, no. 1(56) (2024): 116–28. http://dx.doi.org/10.18524/2413-9998.2024.1(56).309066.

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The article examines both theoretical and practical aspects of forming the budgets of regional territorial communities, highlighting that local budgets are primarily composed of tax revenues. Due to decentralisation processes in Ukraine, territorial communities have been consolidated, making the united territorial communities the primary units of local self-government. Consequently, the mechanisms for forming these budgets have evolved, with tax revenues becoming the main financial resource for local governments, enabling them to fund their functions. The article emphasises that the approaches

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12

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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13

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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14

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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15

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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16

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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17

KUZNYETSOVA, ANZHELA YA, LIUDMYLA S. ZAKHARKINA, VOLODYMYR M. NOVIKOV, and RUSLANA YU CHUKHNO. "Formation of Financial Self-Sufficiency for Local Budgets in Ukraine: Problems and Prospects of Increasing the Revenue Base." Mechanism of an Economic Regulation, no. 3 (2020): 6–17. http://dx.doi.org/10.21272/mer.2020.89.01.

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The guarantee for stable development of the local community's well-being creates conditions to ensure the financial self-sufficiency for local budgets. Today it is urgent to improve the theoretical and practical approaches to forming the local budget revenue to ensure the necessary financial self-sufficiency level for local budgets. Thus, the purpose of this research is to investigate the level of financial self-sufficiency for local budgets in Ukraine in 1998−2019 by analyzing the revenue side of these budgets. The research used methods of economic, systemic, and structural dynamic analysis.

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18

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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19

YUSHKO, Serhii. "ROLE OF TAX RECEIPTS IN THE FORMATION OF BUDGET REVENUES." WORLD OF FINANCE, no. 3(60) (2019): 139–49. http://dx.doi.org/10.35774/sf2019.03.139.

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Introduction. Clarification of the role of tax receipts in the formation of budget revenues, the dynamic analysis of their absolute and relative values both for the consolidated budget and for the levels of the budget system in the context of constant adjustment of budget and tax legislation becomes relevant and timely, which requires a return to the consideration of this issue. Purpose of the paper is to deepen the theoretical and practical foundations of the nature, composition and structure of tax receipts, their role in filling budgets of different levels. Results. The article demonstrates

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20

Dub, Andrii R., and Tetyana V. Medynska. "The Tax Policy During the Wartime and Its Impact on the Local Budget Revenues." PROBLEMS OF ECONOMY 4, no. 54 (2022): 214–21. http://dx.doi.org/10.32983/2222-0712-2022-4-214-221.

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The easing of tax legislation after the outbreak of war was aimed at supporting business and ensuring the functioning of the economy. However, its impact on local budget revenues was ambiguous. Some changes to the tax legislation during martial law had a negative impact on local budget revenues, while others had the opposite effect. The purpose of the article is to identify the impact of tax policy on the formation of local budget revenues during the wartime and to assess the prospects for filling local budgets with tax revenues in the short term. The publication characterizes the tax changes

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21

Gorikhovskyi, Maksym, Valerik Oganesyan та Svitlana Voznyuk. "Формування дохідної частини територіальних громад у період війни і повоєнного відновлення (на прикладі Кам'янець-Подільського району Хмельницької області)". Economy Ukraine 5 (30 травня 2023): 66–81. https://doi.org/10.15407/economyukr.2023.05.066.

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FORMATION OF TERRITORIAL COMMUNITIES’ REVENUES DURING THE WAR AND POST-WAR RECONSTRUCTION (ON THE EXAMPLE OF KAMYANETS-PODILSKY DISTRICT, KHMELNYTSKY REGION) The war made adjustments to the planning and execution of territorial communities’ revenue budgets, affecting significantly the filling and financial stability of the budgets. In the example of Kamyanets-Podilsky district, Khmelnytsky region, the structure of territorial communities’ revenue budgets, which consist of various sources, was analyzed and evaluated. The e main revenue sources are taxes, levies, and other mand

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22

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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23

Kneysler, Olga, Nataliia Spasiv, and Liliya Marynchak. "MODERN TOOLS FOR FORMING THE OPTIMAL STRUCTURE OF REVENUES OF TERRITORIAL COMMUNITIES' BUDGETS." Financial and credit activity problems of theory and practice 3, no. 44 (2022): 110–21. http://dx.doi.org/10.55643/fcaptp.3.44.2022.3789.

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The influence of budgetary risks on the formation of revenues of budgets of territorial communities is investigated and a methodical approach to estimating the structure of revenues of budgets of territorial communities in the conditions of financial decentralization is developed. It is noted that today the introduction of the latest methods for optimizing the revenues of the budgets of territorial communities with permanent control over the level of budgetary risks becomes especially important. Mathematical forecasting of the probability of budget risks and its empirical measurement requires

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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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25

Tkacheva, Tatyana Yu, Svetlana N. Belousova, and Valentina L. Rykunova. "Formation of Tax Revenues of Municipal Budgets: State and Prospects of Development." Proceedings of the Southwest State University. Series: Economics, Sociology and Management 11, no. 5 (2021): 65–74. http://dx.doi.org/10.21869/2223-1552-2021-11-5-65-74.

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Relevance. Taxes are called, on the one hand, to form the financial resources of local self-government bodies, and on the other, to serve as an instrument of socio-economic policy of the municipality. In most foreign countries, municipal budgets are formed at the expense of tax revenues and are the basis of the country's economic security, in Russia they have become the most problematic link in the budget system. Purpose. The article is aimed at substantiating promising areas for increasing the tax potential of local budgets on the basis of a comprehensive study of the peculiarities of the for

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Tymchyshyn, Yuliya. "Ukrainian regions’ budget security in the conditions of public administration decentralization." Regional Economy, no. 3 (2019): 106–14. http://dx.doi.org/10.36818/1562-0905-2019-3-11.

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The significance of regions’ budget security as a component of financial self-sufficiency in the conditions of public administration decentralization is revealed. The definition content of «region’s budget security “ is defined from the standpoint of balance of local budgets in terms of revenues and expenditures, risk and threat assessment, sufficiency of financial support for the execution of functions and powers entrusted to local governments. The budgetary security of the region is proven to be a condition that ensures the balance of local budgets in terms of revenues and expenditures in cu

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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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28

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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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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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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Ollokulova, Feruza. "PERSPECTIVE DIRECTIONS INCREASING THE REVENUE OF LOCAL BUDGETS." Economics and education 24, no. 4 (2023): 172–77. http://dx.doi.org/10.55439/eced/vol24_iss4/a27.

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This article is devoted to strengthening the financial independence of local budgets, in particular, to increasing the source of income, one of the important directions in the development of the budget and tax system. It is emphasized that increasing the revenues of local budgets and ensuring financial independence is a priority. analyzed the current state of the revenue base of local budgets and formulated conclusions and proposals for expanding the revenue base

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Dodonov, V. Yu. "Inter-budget Relations in Kazakhstan: State and Main Trends." Financial Journal 16, no. 5 (2024): 27–42. http://dx.doi.org/10.31107/2075-1990-2024-5-27-42.

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Balance of the state budget is one of the necessary conditions for the effective functioning of the budget system of the country. This balance is largely determined by inter-governmental fiscal relations and the resulting redistribution of financial resources between the central, regional and local levels of the budget system. Inter-budget relations in Kazakhstan over the past two decades have undergonesignificant changes, which further increased the relevance of research on this topic. Such aspects of inter-budget relations as the increase in the volume and specific weight of transfers from t

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Thi, Thuy Ha Hoang. "Current Situation of Local Budget Management of the Province: Case of Hai Duong, Vietnam." International Journal of Case Studies (ISSN Online 2305-509X) 09, no. 03 (2021): 75–85. https://doi.org/10.5281/zenodo.4902843.

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The paper summarizes studies on budget expenditure management, thereby analyzing the situation of local budget revenue and expenditure management in Hai Duong Province, Vietnam. The situation of provincial budget revenues and expenditures is still inadequate, since then the author has proposed recommended solutions to improve the efficiency of local budget management in Hai Duong Province, Vietnam.

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Vdovichen, Anatolii А., Olga G. Vdovichena, and Julia V. Tabenska. "Formation of Local Budgets Revenues Under Fiscal Decentralization." Business Inform 5, no. 544 (2023): 187–95. http://dx.doi.org/10.32983/2222-4459-2023-5-187-195.

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The article is aimed at defining the peculiarities of formation of revenues of local budgets of Ukraine under current conditions and providing proposals for further increase of financial capacity of local self-government bodies. The article highlights the methodology for calculating the tax autonomy of local self-government bodies, focuses on the need to strengthen the financial potential of territorial communities. The structure of the revenue side of local budgets of Ukraine during 2013–2022 is studied. It is found that under the conditions of decentralization, the highest share in the struc

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35

Malyshko, Vitalina, and Leonid Demіanenko. "INTER-BUDGETARY RELATIONS IN THE FORMATION OF LOCAL BUDGETS REVENUES." University Economic Bulletin 49/2 (May 22, 2021): 189–96. https://doi.org/10.5281/zenodo.5172960.

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Subject of research are local budgets. The aim of the study is analysis of inter-budgetary relations in the formation of local budget revenues. The methods used during the study: generalization, comparative analysis, statistical and other research methods. The results of the work. It is noted that it is one of the most difficult tasks in the field of state and local finances. The problems of forming the revenue base of local budgets in Ukraine are described. Approaches to the formation of the system of intergovernmental relations are indicated. The current most pressing problems in the field o

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36

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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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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Khudoykulov, Khurshid. "WAYS TO INCREASE LOCAL BUDGET REVENUES." International Journal of Economic Integration and Regional Competitiveness 1, no. 8 (2024): 75–81. https://doi.org/10.61796/ijeirc.v1i8.199.

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This article outlines theoretical and scientific views on increasing the efficiency of local budget revenues. Also, based on data from recent years, local budget revenues were analyzed by region. In particular, a study was conducted to analyze tax revenues of the local budget. In particular, scientifically and practically substantiated proposals and recommendations have been developed to improve the efficiency of local budget revenues

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Sumskaya, T. V. "Analysis of sustainability of local budgets (the example of municipal settlements of the Novosibirsk region)." Vestnik NSUEM, no. 4 (January 8, 2025): 152–66. https://doi.org/10.34020/2073-6495-2024-4-152-166.

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The article diagnoses the sustainability of local budgets using the example of municipalities of the Novosibirsk region using budget coefficients. The structure of local budget revenues for the Russian Federation in general and for the municipalities of the Novosibirsk region in particular is characterized. Calculation of budget coefficients for 2012–2020 revealed a significant dependence of local budgets of the region on transfers from the budget of the Novosibirsk region, while municipalities that had the largest share of tax and non-tax revenues after transferring funds from the regional bu

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Shainidze, Ekaterine, and Vazha Verulidze. "PROBLEMS OF DISTRIBUTION OF TAX REVENUES BETWEEN BUDGETS OF DIFFERENT LEVELS IN GEORGIA." Innovative economics and management 11, no. 3 (2024): 228–36. https://doi.org/10.46361/2449-2604.11.3.2024.228-236.

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Ekaterine Shainidze E-mail: ekaterine.shainidze@bsu.edu.ge Associate Professor, Batumi Shota Rustaveli State University Georgia, Batumi https://orcid.org/0000-0002-3612-1790 Vazha Verulidze E-mail: vazha.verulidze@bsu.edu.ge Professor, Batumi Shota Rustaveli State University Georgia, Batumi https://orcid.org/0000-0003-1752-8955 Abstract: The main source of mobilization of budgetary funds is tax revenues. One of the important levers of the state in ensuring the socio-economic development of the country is the fair distribution of tax revenues between budgets of different levels, since fiscal in

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Krivonosova, Natalia. "Some Aspects of Settlement Budget Revenue (on the Example Budget Settlement of the Trans-Baikal Region)." Bulletin of Baikal State University 34, no. 3 (2024): 426–38. https://doi.org/10.17150/2500-2759.2024.34(3).426-438.

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This paper investigates the problems of budget revenue generation at the settlement level. Analytical calculations were carried out on the basis of data from reports on the budget appropriations of municipal district "Chita district" settlements of the Trans-Baikal Territory. The period 2019–2022 was chosen for the analysis because of significant changes and economic instability caused by the COVID-19 pandemic and sanctions pressure. It was determined that the budgets of settlements in the pandemic period faced the problem of falling revenue as subsidies and land tax revenues decreased, and op

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GORIKHOVSKYI, Maksym, Valerik OGANESYAN, and Svitlana VOZNYUK. "FORMATION OF TERRITORIAL COMMUNITIES’ REVENUES DURING THE WAR AND POST-WAR RECONSTRUCTION (on the example of Kamyanets-Podilsky district, Khmelnytsky region)." Economy of Ukraine 2023, no. 5 (2023): 66–81. http://dx.doi.org/10.15407/economyukr.2023.05.066.

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The war made adjustments to the planning and execution of territorial communities’ revenue budgets, affecting significantly the filling and financial stability of the budgets. In the example of Kamyanets-Podilsky district, Khmelnytsky region, the structure of territorial communities’ revenue budgets, which consist of various sources, was analyzed and evaluated. The main revenue sources are taxes, levies, and other mandatory payments paid by the population and enterprises. Subsidies from state and regional budgets can also count as the revenues of territorial community. Each community in the Ka

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Feruza, Mansurovna Ollokulova. "PROSPECTS FOR THE FORMATION AND EFFICIENCY OF LOCAL BUDGET REVENUES." TJE - Tematics journal of Social Sciences 9, no. 7 (2021): 74–79. https://doi.org/10.5281/zenodo.5526027.

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<strong>Article.</strong> The article highlights the importance of increasing local budget revenues based on the socio-economic development of regions in the formation of local budget revenues, and also considers the issues of ensuring the effective use and management of economic resources to ensure equality and stability of funds coming to the budget.

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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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Fugelo, Pavlina, and Svitlana Savitska. "THE IMPACT OF THE COVID-19 PANDEMIC ON THE FILLING OF LOCAL BUDGETS." Economic discourse, no. 2 (June 2020): 86–94. http://dx.doi.org/10.36742/2410-0919-2020-2-9.

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Introduction. The topical matter is defined due to the need of the COVID-19 pandemic’s impact assessment and legislative innovations aimed at counteracting it, to change the volume and structure of local budget revenues. Methods. The methodological basis of the study are methods of empirical research (comparison, measurement, monitoring); methods of theoretical research (ascent from the abstract to the concrete, idealization, deductive and axiomatic method); general methods used both at the empirical and theoretical level of research (abstraction and concretization, analysis, synthesis, induct

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Ginting, Mitha Christina, Arthur Simanjuntak, Duma Rahel Situmorang, Rike Yolanda Panjaitan, and Reymondo Simanjuntak. "THE EFFECT OF REGIONAL ORIGINAL REVENUE AND REMAINING BUDGET FINANCING ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE OF PROVINCIAL LOCAL GOVERNMENTS NORTH SUMATRA FOR THE PERIOD 2018 - 2022." Jurnal Ilmiah Accusi 6, no. 2 (2024): 209–19. https://doi.org/10.36985/zf0wsz66.

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Regional Original Revenue is “all revenues received by the region obtained from various existing in the region, collected in accordance with applicable laws and regulations”. Remaining Budget Financing is “the difference between the realization of budget revenues and expenditures in one period. The purpose of this study was to test and analyze the effect of Local Original Revenue and Remaining Budget Financing on Local Government Financial Performance. The sample of this study was 33 districts / cities in North Sumatra province in 2018 - 2022 and obtained a total of 165 observation data. The s

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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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Vysochyna, A., and N. Storozhenko. "THE ROLE OF ENVIRONMENTAL TAXES IN ENSURING THE FINANCIAL CAPACITY OF LOCAL BUDGETS." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2021, no. 3 (2021): 270–75. http://dx.doi.org/10.21272/1817-9215.2021.3-31.

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Considering active implementation of the reform of financial decentralization in Ukraine, one of the key tasks facing the government authorities at various levels is to achieve balanced development of local budgets and ensure financial self-sufficiency of local governments. The solution of this problem is provided by expanding the sources of revenue base of local budgets (for example, crediting to the relevant local budgets excise tax from entities engaged in retail trade in excisable goods, increasing the share of environmental tax redistributed to lower budgets, etc.). At the same time, an i

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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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Zotikov, Nikolay Z., and Anna A. Danilova. "TAX REVENUES OF BUDGETS IN CONDITIONS OF CURRENT TAX LEGISLATION." Oeconomia et Jus, no. 4 (December 26, 2022): 35–44. http://dx.doi.org/10.47026/2499-9636-2022-4-35-44.

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The relevance of the research topic is due to the fact that taxes are an important component of budget revenues at various levels. With the help of taxes, the activities of the state, the functioning of the budgetary sphere, and the financial stability of the state are ensured. The Russian Federation, being a federal state, has a three-level budget: federal, regional and local budgets. Taxes, being one of the sources of budget revenue generation, are also divided by the tax legislation of the Russian Federation into three levels: federal, regional and local. Budget legislation introduced the p

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