Local budgets are the most numeral link of the budgetary system of Ukraine, which is it`s foundation, as well as financial decentralization is the factor of social and economic development success of regions. Passed on a local level, additional plenary powers, strengthened the role of local budgets and extended a tax base. One of the main principles of the state`s successful development is the effective and powerful system of local self-government.
The presence of own money at local level strengthens economic independence of self-government organs, activates economic activity, allows to develop the infrastructure of region, extends economic potential, detect and use reserves of financial resources. Therefore, local authorities are enabled to satisfy necessities and interests of territorial societies in more complete volume and to assist economic and social development of territories.
In the article are determined certainly basic problems of community charges and administration collections, their fiscal efficiency, and also is made the analysis of factors which influence on the dynamics of receipts is conducted.
In the period of economic, political and social crisis, the problem of providing the profitable part of budgets of local self-government money resources organs is especially relevant.
One of the important sources of budget`s profits of organs of local self-government are the community charges and collections, which are the effective mechanism of forming the 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 the main tasks of financially budgetary politicians of the state.
An important place in forming of local budgets profits belongs to development of local taxation.
As establishment of size rates of community charges and collections (scope, certain the Internal revenue code of Ukraine) belongs exceptionally to jurisdiction of organs of local self-government, they have the real influence on the volumes of receipts of the noted payments to the proper budgets. Accordingly, forming of considerable part of local budgets own profits is in direct dependence on that, how 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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