FORMATION OF THE BUDGET OF THE UNITED NATIONAL TERRITORIAL COMMUNITY IN DECENTRALIZATION CONDITIONS
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 6, Issue
Abstract
An effective and efficient system of local self-government is an important element of the functioning of a democratic state. In order to ensure the fulfillment of its functions, creating an appropriate living environment for the population of the community, local self-government bodies should have sufficient financial resources, the basis of which is the funds of the corresponding budgets. The Law of Ukraine “On Local Self-Government in Ukraine” stipulates that local budgets should be sufficient for the implementation by local governments of the powers granted to them by law and for ensuring the inhabitants of the respective communities with high-quality public services. The main instrument by which territorial communities carry out their functions is the budget. Therefore, the issues and problems concerning the formation of the revenue part of the budgets of local self-government, the search and implementation of reserves for their filling, the expansion of the tax base is paid quite a lot of attention. One of the main sources of local budget revenues is the proceeds from taxes, duties, and other payments, including taxes and dues, established by the legislation. Increasing the role of local taxes and fees and increasing their share in local budgets’ own revenues is the main task that the Government of Ukraine has identified and which local governments are interested in implementing.
Authors and Affiliations
С. М. Ваколюк
Keywords
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