TAX REVENUES AS A PART OF LOCAL BUDGETS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 2
Abstract
The author of the article considers theoretical and practical aspects of local budgets profits formation. The basic sources of filling of local budgets in particular due to tax and non-tax revenues, incomes from operations with a capital and due to interbudgetary transfers are investigated. The author researches the main features of local budgets in Ukraine and characterizes local taxes and fees as part of the local budget. Also considerable attention is paid to determination of defects and substantiation of directions of optimization of forming of revenues of local budgets in the conditions of decentralization.
Authors and Affiliations
Andriy Nikitishin
Keywords
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