NATIONAL TAXES AND FEES IN THE CONTEXT OF FILLING LOCAL BUDGETS: THE REALITIES OF DOMESTIC PRACTICE

Abstract

Sydor I.P., Kornatska R.M. NATIONAL TAXES AND FEES IN THE CONTEXT OF FILLING LOCAL BUDGETS: THE REALITIES OF DOMESTIC PRACTICE

Purpose. The aim of the article is to carry out a comprehensive analysis of the domestic practice of forming the revenue part of local budgets at the expense of national taxes and fees, to identify shortcomings and possible reserves of growth in revenues.

Methodology of research. Methods of general scientific and empirical methods of economic science based on the system approach are used in the course of research, in particular: methods of scientific knowledge: dialectical and logical, analysis and synthesis, generalization, graphical, statistical analysis – in the process of assessment of national taxes and fees in the system of local incomes budgets, scientific abstraction – when developing proposals for finding reserves to increase tax revenues of local budgets.

Findings. The analysis and trends in the formation of revenues of local budgets have been analyzed. It is established that the basis of the formation of tax revenues of local budgets is the state taxes and fees, which serve as the basis for the implementation of delegated authority by the local authorities. The shortcomings of the domestic practice of tax payments and possible reserves of their growth, in particular in terms of the inflow of personal income tax, are identified. The necessity of strengthening control over tax payments to the local budgets of Ukraine is substantiated.

Originality. A comprehensive analysis of the collection of national taxes and fees to local budgets was carried out, which contributed to the detection of shortcomings of domestic practice. The approaches to the mechanism of collecting PITs have been improved, which have helped to identify possible reserves for the growth of revenues of local budgets. Priority directions in the implementation of financial control over tax payments are determined

The approaches to the mechanism of collecting Individual Income Tax have been improved, which have helped to identify possible reserves for the growth of revenues of local budgets. Priority directions in the implementation of financial control over tax payments are determined.

Practical value. The obtained results of the research may serve as the basis for improving the mechanism for collecting tax payments and strengthening control measures for their mobilization.

Key words: national taxes and fees; local budgets; tax revenues; local budget revenues; tax collection; tax privileges.