Місце майнових податків у формуванні доходів місцевих бюджетів України

Abstract

Доведено, що забезпечення реальної фінансової автономії органів місцевого самоврядування в межах бюджетної децентралізації передбачає пошук додаткових джерел доходів, серед яких вагоме місце займає розширення бази оподаткування податків майнової групи. Досліджено тенденції узагальнюючих бюджетних показників функціонування місцевих бюджетів України та оцінено фіскальну роль майнових податків у формуванні доходів місцевих бюджетів України за 2015–2017 рр. Визначено основні напрями удосконалення майнового оподаткування в Україні. Today, in Ukraine, taking into account the European integration course, the problem of forming the financial base of territorial communities is getting more and more attention. To ensure the material and financial basis of local self-government bodies, local government budgets are increasingly gaining importance, an important element of which is property taxes. The purpose of the article is to analyze the trends of the formation of revenues of local budgets of Ukraine at the expense of property taxes. To date, in Ukraine, a group of property taxes is presented in accordance with the Tax Code only with a property tax, which includes transport tax, land tax and real estate tax different from land. In accordance with the applicable tax law, the property tax is attributed to local taxes and fees, and all proceeds from its payment are credited to the budgets of territorial communities. The tendencies of generalizing budget indicators of functioning of local budgets of Ukraine are examined and the fiscal role of property taxes in the formation of incomes of local budgets of Ukraine for 2015-2017 is estimated. The degree of execution of property taxes is the main source of infrastructural development of local communities is insufficient in comparison with the experience of European countries. The analysis of the fiscal efficiency of property taxes showed the need to improve the mechanism of charging transport tax by expanding the object and the tax base. A significant increase in property taxes in 2015-2017 has increased their fiscal role as a budget-generating source. The study of the place and significance of property taxes in the system of local budget revenues has shown their important role in financing local infrastructure of territorial communities, which requires further reformation of such taxes in the context of strengthening regulatory capacity and strengthening the financial base of local self-government groups in terms of fulfilling their own budgetary powers. In order to strengthen the fiscal efficiency of property taxes, the emphasis must be placed on improving the administration of property taxes that are already in force in Ukraine and the expansion of the tax base for transport tax