FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATE
Local budgets play an important role in the budget system of Ukraine and regulation of social and economic processes at the regional level. The independence of local budgets of Ukraine is not fully manifested today. Thus, the revenue base significantly depends not only on the efforts of local author...
| Main Authors: | , |
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| Format: | Article |
| Language: | Ukrainian |
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V. N. Karazin Kharkiv National University
2022-12-01
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| Series: | Соціальна економіка |
| Subjects: | |
| Online Access: | https://periodicals.karazin.ua/soceconom/article/view/21158 |
| _version_ | 1797648851773947904 |
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| author | Mariana Shvayko Antonina Okovyta |
| author_facet | Mariana Shvayko Antonina Okovyta |
| author_sort | Mariana Shvayko |
| collection | DOAJ |
| description | Local budgets play an important role in the budget system of Ukraine and regulation of social and economic processes at the regional level. The independence of local budgets of Ukraine is not fully manifested today. Thus, the revenue base significantly depends not only on the efforts of local authorities in the development of their own tax base, but also on the redistribution of financial resources through the state budget, namely - on the provision of interbudgetary transfers.
Today, when a full-scale war continues in Ukraine, the issue of quality provision of the revenue base of local budgets and identification of reserves for the growth of their resource base, optimal redistribution of funds within the country is more acute than ever.
The purpose of the article is to analyze the sources and structure of local budget revenues during the martial law in Ukraine. Particular attention is paid to tax revenues, which occupy the lion's share in the structure of local government revenues. It was determined that due to the introduction of changes in the legislation related to the extremely difficult situation in the country (in particular, since March, the import of food, fuel and other goods that meet the basic needs of society were exempted from customs duties and VAT; the introduction of voluntary payment of the Single Tax for some groups, etc. In addition, active hostilities on the territory of a certain community, a large number of internally displaced persons have significantly changed the structure of local budget revenues by region. Further research will be related to the assessment of the formation of the revenue side of local government budgets. |
| first_indexed | 2024-03-11T15:37:55Z |
| format | Article |
| id | doaj.art-2e0859f678784419a8ac4fa1fe1cab0f |
| institution | Directory Open Access Journal |
| issn | 2524-2547 |
| language | Ukrainian |
| last_indexed | 2024-03-11T15:37:55Z |
| publishDate | 2022-12-01 |
| publisher | V. N. Karazin Kharkiv National University |
| record_format | Article |
| series | Соціальна економіка |
| spelling | doaj.art-2e0859f678784419a8ac4fa1fe1cab0f2023-10-26T13:27:50ZukrV. N. Karazin Kharkiv National UniversityСоціальна економіка2524-25472022-12-016415917010.26565/2524-2547-2022-64-1421158FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATEMariana Shvayko0Antonina Okovyta1V.N. Karazin Kharkiv National University, 4, Svobody Sq., Kharkiv, 61022, UkraineV.N. Karazin Kharkiv National University, 4, Svobody Sq., Kharkiv, 61022, UkraineLocal budgets play an important role in the budget system of Ukraine and regulation of social and economic processes at the regional level. The independence of local budgets of Ukraine is not fully manifested today. Thus, the revenue base significantly depends not only on the efforts of local authorities in the development of their own tax base, but also on the redistribution of financial resources through the state budget, namely - on the provision of interbudgetary transfers. Today, when a full-scale war continues in Ukraine, the issue of quality provision of the revenue base of local budgets and identification of reserves for the growth of their resource base, optimal redistribution of funds within the country is more acute than ever. The purpose of the article is to analyze the sources and structure of local budget revenues during the martial law in Ukraine. Particular attention is paid to tax revenues, which occupy the lion's share in the structure of local government revenues. It was determined that due to the introduction of changes in the legislation related to the extremely difficult situation in the country (in particular, since March, the import of food, fuel and other goods that meet the basic needs of society were exempted from customs duties and VAT; the introduction of voluntary payment of the Single Tax for some groups, etc. In addition, active hostilities on the territory of a certain community, a large number of internally displaced persons have significantly changed the structure of local budget revenues by region. Further research will be related to the assessment of the formation of the revenue side of local government budgets.https://periodicals.karazin.ua/soceconom/article/view/21158local budgetslocal budget revenuestax revenuesinter-budget transfersgeneral fund revenues |
| spellingShingle | Mariana Shvayko Antonina Okovyta FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATE Соціальна економіка local budgets local budget revenues tax revenues inter-budget transfers general fund revenues |
| title | FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATE |
| title_full | FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATE |
| title_fullStr | FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATE |
| title_full_unstemmed | FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATE |
| title_short | FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATE |
| title_sort | filling the revenue part of local budgets under the conditions of marital state |
| topic | local budgets local budget revenues tax revenues inter-budget transfers general fund revenues |
| url | https://periodicals.karazin.ua/soceconom/article/view/21158 |
| work_keys_str_mv | AT marianashvayko fillingtherevenuepartoflocalbudgetsundertheconditionsofmaritalstate AT antoninaokovyta fillingtherevenuepartoflocalbudgetsundertheconditionsofmaritalstate |