Local taxes and charges in local budgets’ income generation
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Дата
2018
ORCID
DOI
Науковий ступінь
Рівень дисертації
Шифр та назва спеціальності
Рада захисту
Установа захисту
Науковий керівник
Члени комітету
Видавець
Baltic Journal of Economic Studies. - 2018. - Vol. 4, №. 4. - P. 291-294
Анотація
Метою статті є визначення ролі місцевих податків і зборів у формуванні доходів місцевих бюджетів,
а також проведення порівняльно-правового вивчення нормативно-правових актів, що визначають правову базу місцевих податків і зборів. Предметом дослідження є місцеві податки та збори в місцевих бюджетах.
The aim of the article is to determine the role of local taxes and charges in local budgets’ income generation, as well as to conduct a comparative legal study of regulatory legal acts that determine the legal basis for local budgets’ income generation by local taxes and charges. The subject of the study is local taxes and charges in local budgets’ income generation. Methodology. The study is based on the dialectical method of scientifc knowledge and corresponding general scientifc methods, such as analysis, comparative, analogy, induction, and others. The results of the study revealed that to implement positive foreign experience in generating incomes of local budgets, a number of negative aspects should be restricted. Unfortunately, the ratio of subventions and subsidies in the incomes of local budgets of Ukraine demonstrate no positive trend. In Ukraine, local bodies have very little and weak powers even for the use of funds distributed via the budgetary system. Therefore, most of the funds transferred from the State Budget of Ukraine to local budgets, in reality, are only their imaginary income. Practical implications. Local taxes and fees in the context of their participation in local budgets’ income generation are under the study. Negative tendencies of a signifcant proportion of inter-budgetary transfers in the fnancial provision of regions and territorial communities are identifed. The author argues that the increase in revenues from local taxes and charges, accretion of local bodies’ tax powers is aimed at ensuring the independence of local budgets, reducing the burden on the State Budget of Ukraine. Relevance/originality. A legal analysis of local taxes and charges in local budgets’ income generation and defnition of problems in the budgetary sphere are the foundation for the development of the most promising spheres for domestic legislation improvement in respect of the aspect.
Целью статьи является определение роли местных налогов и сборов в формировании доходов местных бюджетов, а также проведение сравнительно-правового изучения нормативно-правовых актов, определяющих правовую базу местных налогов и сборов. Предметом исследования являются местные налоги и сборы в местных бюджетах.
The aim of the article is to determine the role of local taxes and charges in local budgets’ income generation, as well as to conduct a comparative legal study of regulatory legal acts that determine the legal basis for local budgets’ income generation by local taxes and charges. The subject of the study is local taxes and charges in local budgets’ income generation. Methodology. The study is based on the dialectical method of scientifc knowledge and corresponding general scientifc methods, such as analysis, comparative, analogy, induction, and others. The results of the study revealed that to implement positive foreign experience in generating incomes of local budgets, a number of negative aspects should be restricted. Unfortunately, the ratio of subventions and subsidies in the incomes of local budgets of Ukraine demonstrate no positive trend. In Ukraine, local bodies have very little and weak powers even for the use of funds distributed via the budgetary system. Therefore, most of the funds transferred from the State Budget of Ukraine to local budgets, in reality, are only their imaginary income. Practical implications. Local taxes and fees in the context of their participation in local budgets’ income generation are under the study. Negative tendencies of a signifcant proportion of inter-budgetary transfers in the fnancial provision of regions and territorial communities are identifed. The author argues that the increase in revenues from local taxes and charges, accretion of local bodies’ tax powers is aimed at ensuring the independence of local budgets, reducing the burden on the State Budget of Ukraine. Relevance/originality. A legal analysis of local taxes and charges in local budgets’ income generation and defnition of problems in the budgetary sphere are the foundation for the development of the most promising spheres for domestic legislation improvement in respect of the aspect.
Целью статьи является определение роли местных налогов и сборов в формировании доходов местных бюджетов, а также проведение сравнительно-правового изучения нормативно-правовых актов, определяющих правовую базу местных налогов и сборов. Предметом исследования являются местные налоги и сборы в местных бюджетах.
Опис
Rossikhina, H. Local taxes and charges in local budgets’ income generation / Halyna Rossikhina, Yuliia Svitlychna, Oksana Brusakova // Baltic Journal of Economic Studies. - 2018. - Vol. 4, №. 4. - P. 291-294.
Rossikhina, H., Y. Svitlychna, and O. Brusakova. "Local Taxes and Charges in Local Budgets' Income Generation." Baltic Journal of Economic Studies 4.4 (2018): 291-94. Print.
Rossikhina, H., Y. Svitlychna, and O. Brusakova. "Local Taxes and Charges in Local Budgets' Income Generation." Baltic Journal of Economic Studies 4.4 (2018): 291-94. Print.
Ключові слова
Фінансове право. Бюджетне право. Банківське право. Financis Law. Budget Law. Banking Law. Финансовое право. Бюджетное право. Банковское право, Наукові публікації. Scientific publications. Научные публикации, Україна. Ukraine. Украина, publikatsii u zarubizhnomu vydanni, publikatsii u WoS, local taxes and charges, local budgets, taxes and charges, budget, local budget incomes, inter-budget transfers, податки і збори, місцеві податки і збори, бюджет, місцевий бюджет, доходи місцевих бюджетів, міжбюджетні перекази, налоги и сборы, местные налоги и сборы, бюджет, местный бюджет, доходы местного бюджета, межбюджетные переводы