Тенденції податкових надходжень місцевих бюджетів

Abstract

Розглянуто аспекти механізму наповнення місцевих бюджетів України. Досліджено тенденції формування доходів місцевих бюджетів України за 2010–2013 рр. загалом і податкових надходжень як визначального їх джерела зокрема. Виявлено роль податкових надходжень у формуванні дохідної частини місцевих бюджетів. Установлено, що доходи місцевих бюджетів є основою фінансової бази органів місцевого самоврядування, сформульовано основні напрями зміцнення фінансової бази місцевих бюджетів. The article describes aspects of the mechanism of local budgets in Ukraine through a detailed analysis of the structure of local budgets in Ukraine. The tendencies of income of local budgets in Ukraine for 2010–2013 period, general and tax revenues as determining their sources in particular are examined. The role of tax revenues in the formation of revenues of local budgets is emphasized. Revenues, which are formed in the process of social reproduction and mobilized local government revenues as an administrative-territorial unit are financial basis of local government. According to the budget classification (for subject-target basis) local revenues are divided into the following classification groups: tax revenues; non-tax revenues; income from capital transactions; trust funds; official transfers. The composition and structure of local budgets, trends in the structure of local revenues for the period 2010–2013 and its changes due to the adoption of the Budget Code of Ukraine in 201 are analyzed. The analysis of local budget revenues of Ukraine for 2010–2013 рeriod shows their dependence on one source – tax revenues. The local budget funds are received from the collection of national taxes and local taxes and fees. Among tax revenues are the most important tax on personal income and corporate income tax communal ownership. Among the charges associated with the use of natural resources, the greatest fiscal role of the land tax is underlined. The analysis shows that the role of tax on personal income, as an instrument of fiscal revenues to local budgets can not be overemphasized. The share of the tax revenues of local budgets in 2013 was 62,07%, while the GDP – 4,49%. On the basis of this analysis it is showed that local revenues are the basis of the financial base of local overnments and the main directions of strengthening the financial base of local budgets.