Tax Revenues as a Component of Local Budgets Revenues
The structure of revenues of local budgets of Ukraine in 2010-2019 is analyzed, the role and place of tax revenues therein has been defined. The dynamics of tax revenues of local budgets are researched. It is defined that the largest revenues come from the collection of national taxes, in particular...
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| Format: | Article |
| Language: | English |
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Research Centre of Industrial Problems of Development of NAS of Ukraine
2020-03-01
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| Series: | Bìznes Inform |
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| Online Access: | https://www.business-inform.net/export_pdf/business-inform-2020-3_0-pages-328_336.pdf |
| Summary: | The structure of revenues of local budgets of Ukraine in 2010-2019 is analyzed, the role and place of tax revenues therein has been defined. The dynamics of tax revenues of local budgets are researched. It is defined that the largest revenues come from the collection of national taxes, in particular the personal income tax. The institutional features of the operation of the personal income tax are identified, appropriateness of the distribution of its revenues between the levels of the budget system and the application of a single rate are substantiated. The role of corporate income tax in stimulating the sustainable progressive development of the administrative and territorial units is examined. Local taxes and fees are considered as an important element of the tax system; an analysis of the structure of local taxes and fees before and after the adoption of the Tax Code is carried out. The stages of the evolution of the local tax system are systematized. The dynamics of the single tax revenues are researched and the reasons for the increase in their volume are defined. The expediency of applying the current method of determining the tax base for the 1st and 2nd groups of single tax payers is substantiated. The author defines features of the three-element structure of the property tax as part of the tax on the real estate, different from the land property; transport tax and land tax. The potential of property taxation in the context of the financial potential of territorial communities is disclosed. |
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| ISSN: | 2222-4459 2311-116X |