A Role of Taxes and Collections in Profits of Local Budgets

2019;
: pp. 61 - 69
Authors:
1
Lviv Polytechnic National University

Local budgets, it is the most numeral link of the budgetary system of Ukraine, which is its foundation, and financial decentralization is the factor of success of social and economic development of regions. Additional plenary powers, passed on a local level, strengthened the role of local budgets and extended a tax base. One of main principles of successful development of the state there is the effective system of local self-government.

The presence of own money at local level strengthens economic independence of organs of self- government, activates economic activity, allows to develop the infrastructure of region, extend economic potential, discover and draw on reserves of financial resources. It enables local authorities in more complete volume to satisfy necessities and interests of territorial societies and assists economic and social development of territories.

Described in the article basic problems of administration of community charges and collections, them financial efficiency, and also analysis of factors which influence on the dynamics of entering budget.

In the period of economic, political and social crisis, especially actual is a problem of providing of profitable part of budgets of organs of local self-government money resources.

One of important sources of profits of budgets of organs of local self-government there are community charges and collections which are the effective mechanism of forming of resource potential of local budget.

Increase of role of community charges and collections and increase of their part in the own profits of local budgets, is one of main tasks financially budgetary politicians of the state.

An important place in forming of profits of local budgets belongs to development of local taxation. As establishment of size of rates of community charges and collections (scope, certain the Internal revenue code of Ukraine) belonged exceptionally to jurisdiction of organs of local self-government, that

is why have a real influence on  yields of the noted payments to the proper budgets

Accordingly, forming of considerable part of own profits of local budgets is in direct dependence on that, as far as effectively the organs of local self-government will be able to organize all complex of works on introduction and mobilization of community charges and collections.

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