Фіскальна роль місцевих податків і зборів у системі доходів місцевих бюджетів України

Abstract

Реструктуризація дохідної бази бюджетів місцевого самоврядування як джерела фінансування власних функцій органів місцевої влади та розвитку демократичного суспільства, передбачає удосконалення механізму функціонування місцевих податків і зборів. Досліджено тенденції функціонування місцевих бюджетів України та оцінено фіскальну роль місцевих податків і зборів у формуванні доходів місцевих бюджетів України за 2016–2018 рр. Визначено основні напрями посилення фіскальної ролі місцевих податків і зборів у системі доходів місцевих бюджетів України. The restructuring of the revenue base of local government budgets as a source of funding for local government functions entails improving the mechanism for the functioning of local taxes and dues. The purpose of the article is to determine the fscal role of local taxes and dues in the formation of revenues of local budgets under fscal decentralization. In the process of research, the following methods of economic research were used: monographic (study of scientifc works on the problems of the formation of local budgets); abstract-logical (formation of theoretical generalizations and conclusions); analysis and synthesis (assessment of trends in the functioning of local budgets of Ukraine and determination the fscal role of local taxes and fees). Since the adoption of the Tax Code of Ukraine from 2011, a new stage in the development of the local taxation system begins. As a result, the composition of local taxes and dues in terms of their quantity (reducing the number of local taxes and dues from 14 to 5 species) and quality (simultaneously with strengthening their fscal role) has experienced signifcant variations. Today, in Ukraine, the group of local taxes and dues includes the below mandatory payments, that are in line with the Tax Code of Ukraine: - property tax, which includes motor vehicle tax, land fee, and tax on property other than land; - harmonized tax; - parking space fee; - tourist tax. The tendencies of functioning of local budgets of Ukraine are estimated and the fscal role of local taxes and dues in the formation of local budgets of Ukraine in 2016-2018 is estimated. The analysis of the structure of fscal instruments in the formation of centralized fnancial resources shows that the share of local taxes and dues in local budget revenues in 2018 was 23,16%, which allowed them to provide their share in GDP at 1.71%. An analysis of the structure of local taxes and dues has shown that the largest source of local budget revenues in this group is the property tax, because at the expense of it 11,87% of its own revenues of local budgets was formed in 2018. The main directions of strengthening the fscal role of local taxes and fees in the system of local budget revenues of Ukraine are determined. The search for ways to increase the fscal effciency of local taxes and dues should go not only quantitatively, by increasing their types and increasing the number of payers, but also in a qualitative sphere, that is improving the mechanism of their functioning by expanding the tax base.