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Journal articles on the topic 'Tax and non-tax revenues of local budgets'

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

Vatamanyuk-Zelinska, Uliana, and Viktoriia Ivankiv. "FORMATION OF THE REVENUE PART OF THE LOCAL BUDGETS OF UKRAINE UNDER THE CONDITIONS OF THE MARTIAL LAW." INNOVATIVE ECONOMY, no. 2 (2023): 87–94. http://dx.doi.org/10.37332/2309-1533.2023.2.11.

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Purpose. The purpose of the article is to study the structure and volume of revenues of local budgets of Ukraine during martial law, comparing them with pre-war indicators to determine possible additional sources of revenue at the level of local self-government. Methodology of research. In the research process, general scientific and empirical methods based on a systemic approach were used. The methods of statistical data processing and grouping were used to analyse the dynamics of tax and non-tax revenues of local budgets, as well as the method of system analysis. Findings. The article examin

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3

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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4

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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5

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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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

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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8

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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9

HALUSHKA, Stepan, and Oleh KARPOV. "Legal problems of determining non-tax income in Ukraine." Economics. Finances. Law 8, no. - (2023): 20–22. http://dx.doi.org/10.37634/efp.2023.8.4.

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The paper reveals the role and problems of determining the specifics of solving the problems of non-tax revenues in Ukraine in order to create a powerful base for the recovery of the economy of our country. It is determined that the study of the peculiarities of the formation of budget revenues with the help of a non-tax mechanism is of significant importance for financial theory and practice, since its results can provide answers to questions about the effectiveness of functioning, as well as prospects for the development of this mechanism in the conditions of transformational processes. The

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10

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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11

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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12

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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13

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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14

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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15

Yulianto, Krist Setyo, and Irwan Taufiq Ritonga. "Gap Analysis between Potential and Budgeted Entertainment Tax Revenues in Local Government." Journal of Accounting and Investment 23, no. 3 (2022): 546–62. http://dx.doi.org/10.18196/jai.v23i3.13845.

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Research aims: This study seeks to explain factors causing a significant gap between the potential and budgeted entertainment tax revenues in Wonosobo Regency Government.Design/Methodology/Approach: This study used a qualitative research approach with a case study method. The data were obtained through in-depth interviews and document content analysis.Research findings: This study uncovered that factors causing the gap between potential and budgeted entertainment tax revenues comprised the legislature's waiver to discuss the entertainment tax revenues budget intensively and in detail, executiv

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16

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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17

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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18

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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19

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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20

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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21

Зотиков, Н. З., та И. Н. Урусова. "МЕСТНЫЕ БЮДЖЕТЫ: ДОХОДЫ, МЕЖБЮДЖЕТНЫЕ ТРАНСФЕРТЫ, ДОЛГОВЫЕ ОБЯЗАТЕЛЬСТВА". Vestnik of Volga State University of Technology Economics and Management, № 1(56) (7 серпня 2023): 45–56. https://doi.org/10.25686/2306-2800.2023.1.45.

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Местные бюджеты являются главным звеном всей бюджетной системы России. Основными источниками доходов бюджетов различных уровней являются закреплённые за ними налоговые доходы, неналоговые доходы, а также межбюджетные трансферты. В статье анализируются роль и значение доходов местных бюджетов. Авторский подход заключается в том, что в статье рассматриваются доходы не отдельных видов местных бюджетов, а всех местных бюджетов в целом. Цель статьи – исследование проблемных вопросов формирования доходов местных бюджетов на основании официальных данных Минфина России. Исследованием установлено, что

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22

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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23

Yarema, Yaroslav. "The mechanism of personal income taxation and its prospects in Ukraine." Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 92, no. 1 (2021): 33–42. http://dx.doi.org/10.5604/01.3001.0014.9158.

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The article analyses the current mechanism of personal income taxation in Ukraine, examining the impact of its individual elements on total revenues from personal income tax. The analysis of revenue contributions from personal income taxation to the consolidated state budget and local budgets indicates that the personal income tax remains the most important sources of revenue. In the structure of personal income tax revenues, wages are the main source of taxable income. The author analyses the mechanism of taxation for natural persons (businessmen) and tax receipts flowing to local budgets fro

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24

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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25

Rudyk, N. V. "Simplified Taxation System: To Save the Small Business in Lockdown Conditions in Ukraine." Business Inform 11, no. 514 (2020): 361–70. http://dx.doi.org/10.32983/2222-4459-2020-11-361-370.

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The value of small business for the economy and the need to stimulate it in lockdown conditions remains an unchanged position both at the level of the scientific community and at the level of public administration. The situation with the pandemic not only complicated the conditions of functioning of small and medium-sized businesses (hereinafter referred to as SMEs), but also justified the need for its support as a non-alternative measure for stabilization of the unemployment rate in the country, the possibility of effective operation and self-reliance at local levels of the budget system, spe

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Rudyk, N. V. "Simplified Taxation System: To Save the Small Business in Lockdown Conditions in Ukraine." Business Inform 11, no. 514 (2020): 361–70. http://dx.doi.org/10.32983/2222-4459-2020-11-361-370.

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The value of small business for the economy and the need to stimulate it in lockdown conditions remains an unchanged position both at the level of the scientific community and at the level of public administration. The situation with the pandemic not only complicated the conditions of functioning of small and medium-sized businesses (hereinafter referred to as SMEs), but also justified the need for its support as a non-alternative measure for stabilization of the unemployment rate in the country, the possibility of effective operation and self-reliance at local levels of the budget system, spe

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27

Leshchukh, Iryna V. "Revenues of Local Budgets in the Context of War: Transformation of the Structure, Prospects for Further Formation." Business Inform 4, no. 531 (2022): 74–82. http://dx.doi.org/10.32983/2222-4459-2022-4-74-82.

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The article names the factors that now affect the formation of the revenue side of local budgets in the context of Russia’s full-scale war against Ukraine, namely: budget and tax liberalization; deregulation of business; loss of potential for paying taxes by enterprises located in regions where active hostilities are currently underway; narrowing of the tax base. The dynamics of formation of the revenue part of local budgets in January – April 2022 is analyzed, its comparison with the same period of the previous year is carried out. The rating of the regions of Ukraine by the volume of formati

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28

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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Slavkova, Alla A. "Tax Revenues in the Total Revenues of Local Budgets of Ukraine and Their Fiscal Potential." Business Inform 2, no. 553 (2024): 210–20. http://dx.doi.org/10.32983/2222-4459-2024-2-210-220.

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The aim of the article is to analyze the dynamics of tax revenues of local budgets in Ukraine for the period from 2018 to 2023 and to study their structure and share in the total revenues of local budgets, the consolidated budget and the country’s GDP to identify their fiscal potential and influencing factors. Analyzing the dynamics of tax revenues of local budgets from 2018 to 2023, it is worth noting the overall growth of these revenues during the mentioned period. However, the ongoing war that began in 2022 and other external factors have significantly affected this dynamic, leading to fluc

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Totska, Olesia, and Iryna Dmytruk. "INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION." Financial and credit systems: prospects for development 1, no. 8 (2023): 30–39. http://dx.doi.org/10.26565/2786-4995-2023-1-04.

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The country’s tax system plays an important role in the formation of budget revenues at all levels and is the basis of the financial and credit mechanism of state regulation of the economy. Personal income tax is one of the most effective sources of income for Ukrainian budgets. However, the indicators of income from its payment have regional differences. The purpose of the study is to determine the fiscal role of personal income tax in Ukraine at the national and regional levels. Analysis methods were used to study the absolute and relative indicators of income from the personal income tax in

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31

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

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

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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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Dema, Dmytro, Inna Shubenko, and Serhii Davydchuk. "LOCAL TAXATION: THE CURRENT STATE AND EXPERIENCE OF THE EUROPEAN UNION COUNTRIES." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 28(56) (2023): 69–76. http://dx.doi.org/10.25264/2311-5149-2023-28(56)-69-76.

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The paper examines the formation of local taxation system in Ukraine. It has been established that the number of local taxes and fees has been significantly reduced due to the evolution in the local taxation system. Currently the list of local taxes and fees comprises two local taxes, namely the property tax and the single tax, as well as two local fees including the tourist fee and the vehicle parking fee. It is determined that the basis for local budget revenues is formed by the tax receipts which tend to increase, with the simultaneous decrease in proceeds from state administration bodies.

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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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Demianchuk, Olha, and Tetiana Melnyk. "CHANGES IN TAXATION AND THE IMPLEMENTATION OF TAX BENEFITS IN UKRAINE UNDER MARTIAL LAW." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 27(55) (2022): 59–66. http://dx.doi.org/10.25264/2311-5149-2022-27(55)-59-66.

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In the article, the authors shed light on the problem of implementing tax changes and introducing tax benefits in Ukraine under martial law, and also the impact of these processes on tax revenues to the State and local budgets of Ukraine from taxes to which these benefits were applied. In particular, the peculiarities of tax benefits introduction to VAT, single tax, land fee, and excise tax were revealed. Using a dynamic analysis of the incomes of these taxes to the State and local budgets of Ukraine, the main causes and consequences of these revenues growth rate were determined. We have ident

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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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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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Akymenko, Olena, and Denys Kovalenko. "Features of calculating property tax during war time: changes and nuances of taxation." PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT, no. 4 (40) (December 30, 2024): 176–86. https://doi.org/10.25140/2411-5215-2024-4(40)-176-186.

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The article is devoted to the study of the features of property tax accrual during martial law. It is proved that property tax, being one of the most important sources of income for local budgets, provides financing for many local programs and projects, including infrastructure development, support for public utilities, implementation of social programs, and maintenance of local facilities. The significant impact of military operations on the reduction of tax revenues to local budgets is proven. The main reasons for the decrease in real estate tax revenues are given, including: exemption from

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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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Zotikov, N. Z. "Tax potential of municipalities as the basis of regional budgets." Vestnik Universiteta, no. 7 (August 31, 2024): 151–61. http://dx.doi.org/10.26425/1816-4277-2024-7-151-161.

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In the Russian Federation (hereinafter referred to as RF, Russia), which is a federal state with a three-level budget system, it is assumed that there is tax potential at all levels: federal, regional, and local. With the help of taxes, the financial basis of local governments is formed and the socio-economic development of municipalities is ensured. In developed countries, municipal budgets are formed mainly from the taxes assigned to them. In Russia, they continue to remain the most problematic link in the country’s budget system. The purpose of the article is to study the influence of the t

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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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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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Karpyshyn, Nataliia, and Olha Nipialidi. "Personal income tax: practice and problems of management in local budgets of Ukraine." INNOVATIVE ECONOMY, no. 5-6 (August 2019): 169–74. http://dx.doi.org/10.37332/2309-1533.2019.5-6.24.

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Purpose. The aim of the article is investigation of the practice of tax income on individuals in the local budgets of Ukraine in the context of decentralized reform in order to identify the most pressing problems of collecting PITs and develop a proposal to increase its fiscal role at the local level. Methodology of research. The following methods are used to achieve this goal: analysis, synthesis and generalization – in the processing of literary, statistical, legislative and Internet sources on the topic of research; methods of systematization and generalization of data, comparison and detai

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

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

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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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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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Gavxarxon, Mukaddasova. "The Role of Local Budgets in Tax Policy." Yashil iqtisodiyot va taraqqiyot 1, no. 3 (2024): 10–13. https://doi.org/10.5281/zenodo.13149803.

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This article examines the reforms in the field of tax policy of the Republic of Uzbekistan, changes in the localtax system and the views of economists on the tax system of the country. It also analyzes the country’s revenues by typeof tax, state budget revenues by type of tax, indicators for the last three years, as well as the achievements and shortcomingsof the local tax system. Scientific conclusions and recommendations on further development of the tax systemin Uzbekistan and, as a result, support for production, improvement of the mechanism of local tax incentives have beenformed.

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

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

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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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