Impact of the level of wage on the budget of the united territorial communities.
Journal Title: ВІСНИК ПРИАЗОВСЬКОГО ДЕРЖАВНОГО ТЕХНІЧНОГО УНІВЕРСИТЕТУ Серія: Економічні науки - Year 2018, Vol 1, Issue 35
Abstract
The formation of budgets of the united territorial communities and its structure are researched. It is determined that the revenues to the budgets of the united territorial communities consist of three elements: tax revenues, non-tax revenues and transfers. It is proved that tax revenues play a significant role in the formation of budgets of the united territorial communities, since they form their own revenues of the community. The scientific novelty of realizable research is application of method of grouping to the united territorial communities and their combination in groups depending on part of income tax physical persons. On the basis of using of coefficient of elasticity as an analytical tool the need to raise wages, which constitutes the main source of income for members of the community, is substantiated and, through the chain reaction, will increase the level of own revenues of the budgets of the united territorial communities and, accordingly, self-sufficiency. It was determined that 80% of the tax revenues are generated by the personal income tax. On the basis of analytical calculations, it was found that the increase of level of remuneration of labour on 1 % causes the increase of volume of own incomes of communities in 1,81 times. It is substantiated that the higher the level of wage, the greater the revenues to the community budget, and, accordingly, the volume of own income.
Authors and Affiliations
Anna Pereverzieva
Keywords
Related Articles
- EP ID EP533333
- DOI 10.31498/2225-6725.35.2018.147275
- Views 27
- Downloads 0
Improvement of investment activity of food industry enterprises in conditions of reforming the tax system of Ukraine.
The article presents the results of a study of the investment attractiveness of the food industry in Ukraine, the investment activity of food enterprises and the relationship between the profit tax and the investment act...
ОСОБЛИВОСТІ ДЕРЖАВНОГО РЕГУЛЮВАННЯ В АГРАРНОМУ СЕКТОРІ
O. Kupchishina. Features of state regulation in the agrarian sector. The article proved that the formation of a competitive agricultural sector needs to create an effective mechanism regulation focused on the main crite...
ОСОБЛИВОСТІ УПРАВЛІННЯ САМОФІНАНСУВАННЯМ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ
L. Goroshkova, V. Volkov, G. Kovalenko. Specificity of management of a territorial community self-financing. In work is constructed mathematical model management of a territorial community with use of diversified model...
АМОРТИЗАЦІЯ НЕОБОРОТНИХ АКТИВІВ ПІДПРИЄМСТВА: СУТЬ ТА ПРИЗНАЧЕННЯ
S. Kafka. Depreciation of enterprise’s non-current assets: contents and purposes. On the basis of the economic content of depreciation of fixed assets a disagreement on the interpretation of depreciation as a way to acc...
Investigation of the conjuncture on the market of the global metal products market
The article displays scientific and methodical character. It represents an attempt to define fluctuations of the conjuncture fluctuations on the international market of metal production. It is found that market fluctuati...