ANALYSIS OF THE FINANCIAL STATE OF THE LOCAL BUDGETS OF UKRAINE IN THE CONDITIONS OF DECENTRALIZATION
Journal Title: Інтелект ХХІ - Year 2018, Vol 2, Issue
Abstract
The article reveals the role of local budgets, the main trends and the practice of their formation in the context of administrative and territorial reform. The analysis of financial solvency of local budgets of Ukraine in conditions of decentralization. Analyzing the structure and dynamics of local budget revenues for 2014-2016, we saw that the bulk of them are transfers, which is evidence of the dependence of local budgets on the government. Tax revenue is the second by the share in the overall structure, among which the main tax is the personal income tax. Local taxes were of minor nature until 2015, but after budgetary reforms, their share in the overall structure of local budget revenues has increased significantly. It is established that with the enrollment of some types of taxes in local budgets, the municipalities have significantly increased their revenue base. It was revealed that an important step towards the reform of local finances was the implementation of the transition from the system of equalization of local budgets "by expenditure" to the leveling system "by income".
Authors and Affiliations
A. Malyarchuk, O. Boyko
Keywords
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- EP ID EP575953
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