Реформа доходів місцевих бюджетів в Україні

Abstract

Досліджено ситуацію, за якої з метою реалізації бюджетної децентралізації внесено низку суттєвих змін у бюджетно-податкове законодавство України, що зумовило перерозподіл доходів місцевих бюджетів. Розтлумачено у межах бюджетної децентралізації прагнення уряду забезпечити фінансову автономію місцевих бюджетів, змінивши з 2015 року порядок розподілу податкових і неподаткових надходжень між державним та місцевими бюджетами. Обґрунтовано залучення додаткових коштів за рахунок нових джерел доходів, що їх спрямовують безпосередньо до місцевих бюджетів, – податку на нерухоме майно та акцизного податку з реалізації суб’єктами господарювання роздрібної торгівлі підакцизних товарів. Redistribution of tasks, responsibilities and budgetary resources between the central and regional authorities to ensure real financial autonomy of local budgets that fiscal decentralization is one of the most important reforms in Ukraine and a key element in the direction of adaptation of Ukrainian legislation to European standards. This is why at the end of December 2014 the amend was apllied to the Budget and Tax Codes, which significantly adjusted the composition of local budgets. On January 1, 2015 in Ukraine scheme of the budget system was modified, which involves along with receiving new articles of local spending authority, change in the public sector and some organizational points in the budget process, also giving them new sources of income. Within the fiscal decentralization the government aims to provide financial autonomy of local budgets changing from 2015 order of distribution of tax and nontax revenues between the state and local budgets. Among the major innovations in the field of tax revenues should be allocated the transfer of funds from the payment of administrative services and public duties to the regions. Additional funds can be engaged with new sources of income allocated directly to local budgets. Firstly, a tax on real estate, secondly – the excise tax on implementation entities retailers of excisable goods, thirdly – to the budgets of united local communities to record a 60% tax on personal income, in the fourth, transfer to local budgets 10% of corporate income tax from the private sector and 80% environmental tax, in the fifth, vehicle tax was introduced. Analysis of the formation of local budgets for 2012–2015 leads to the conclusion that, despite the expansion of the list of local budgets actually occurred imitation of fiscal decentralization in Ukraine due to removal of the main sources of budget-regions – a tax on personal income of the revenue state budget. So, we can say that the reform of fiscal legislation aimed at ensuring fiscal autonomy and financial independence of local budgets, despite the declared purpose very well, did not produce the desired effect – the level of fiscal decentralization in 2015 has dropped to critically low values – 18.48% vs 22 17% a year earlier. To increase revenues of local budgets, and hence their share in consolidated revenues is advisable to return the pre-reform procedure for the distribution of revenues from the tax on personal income, and change the order of calculation and collection of tax on tax on immovable property other than land tax, which in perspective should be the main source of local budgets.