Analytical assessment of local budgets and charges and measures to improve the mechanisms of their management

Authors

  • L. Gutsalenko National University of Life and Environmental Sciences of Ukraine image/svg+xml
  • V. Dubovskyi National University of Life and Environmental Sciences of Ukraine image/svg+xml

DOI:

https://doi.org/10.31548/bioeconomy2019.01.036

Abstract

The article examines the impact of changes in the regulatory framework on local taxes and fees. The importance of local budgets in the budget system of Ukraine is outlined. Emphasis is placed on increasing the role of local taxes and fees and increasing their share in local budgets' own revenues as the main task of the state's fiscal policy. The content of Article 10 of the Tax Code of Ukraine, which sets out a list of local taxes and fees, is based on which each village, town or city council decides on the establishment of certain local taxes and fees on its territory.

The classification of local taxes (property tax, which consists of land payment, property tax other than land, transport tax; single tax) and fees (parking fee for vehicles; tourist tax) is given. Analytical assessment of the structure of local taxes and fees of Ukraine for 2016-2018 has been made. It is emphasized that in the general structure of tax revenues of the local budgets the role of the tourist tax is insignificant, but there is an increase of the tourist tax in Kyiv, Odessa, Lviv and Kharkiv, which have architectural monuments, recreational infrastructure and more. Analysis of the receipt of tourist fees to the budgets of the most popular Ukrainian resorts shows that the sole leader of the rating is the balneological resort Truskavets. The most significant impact on local budget revenues is the tourist tax for the village. Polyanytsya (Bukovel Ski Resort), village. Koson (Kosino Thermal Resort), village. Novofedorivka (Black Sea resort Iron port) and the town. Skhidnytsia (balneological resort).

It is proposed to identify additional mechanisms and measures that will help to improve the budget revenue of individual local communities, the region and the country as a whole.

Generally, timely and accurate information on local taxes and fees is necessary to analyze the performance of the enterprise, which will prevent errors in the future, will allow the enterprise to optimize the tax burden and contribute to the development 

References

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Published

2020-03-02

Issue

Vol. 10 No. 2 (2019)

Section

Статті

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