ОЦІНКА ПОДАТКОВОГО ПОТЕНЦІАЛУ ОБ’ЄДНАНИХ ТЕРИТОРІАЛЬНИХ ГРОМАД
ASSESSMENT OF THE TAX POTENTIAL OF UNITED TERRITORIAL COMMUNITIES
Сторінки: 205-210. Номер: №2, 2021 (292)
Автори:
ШАПОВАЛ Г. М.
ORCID ID: 0000-0001-8098-2240
e-mail: galia1986@gmail.com
ЧЕХ Н. О.
ORCID ID: 0000-0001-5728-804X
Харківський національний університет міського господарства ім. О.М. Бекетова
Galina SHAPOVAL,
Nataliya CHEKH
О.M. Beketov National University of Urban Economy in Kharkiv
DOI: https://www.doi.org/10.31891/2307-5740-2021-292-2-35
Надійшла / Paper received : 16.04.2021
Надрукована / Paper Printed : 01.06.2021
Анотація мовою оригіналу
У роботі проаналізовано основні джерела наповнення бюджетів ОТГ, визначено причини можливого недоотримання фінансування ОТГ за рахунок невикористаних можливостей отримання податкових надходжень та розроблено рекомендації щодо збільшення надходжень до бюджетів ОТГ за рахунок зростання податкових платежів.
Ключові слова: податки, ОТГ, бюджет ОТГ.
Розширена анотація англійською мовою
Local finances play an important role in society, as they are an objective form of economic relations at the level of administrative-territorial units and at the same time the main tool for implementing the policy of socio-economic development of regions. In the context of decentralization, local finances have been modified – there is a specific area of financial relations – the finances of the united territorial communities (OTG). The separation of OTG finances as an important area of Ukraine’s financial system as part of local finances, which, accordingly, is a structural element of public finances together with public ones, is expedient and scientifically substantiated, as they are characterized by differences in financial relations between OTG and other sub- objects of the financial system, the peculiarities of cash flows, as well as the presence of organizational and legal components of functioning. OTG finances influence the socio-economic development of a certain territorial unit and ensure the well-being of the members of this community. However, at this stage of development of the formation and development of OTG face the problem of insufficient funding, which requires a solution and finding ways to attract additional funding, one of which may be an increase in tax revenues.
The purpose of this article is to study the tax potential of UTC based on the study of financial revenues to UTC budgets, the reasons for the lack of funding and development of recommendations for increasing revenues to UTC budgets by increasing tax payments. The paper analyzes the main sources of UTC budgets, identifies the reasons for possible underfunding of UTC funding due to unused opportunities to receive tax revenues and develops recommendations for increasing revenues to UTC budgets due to increased tax payments.
As a result of decentralization and changes in budget and tax legislation, UTC local governments have received additional financial resources and opportunities to increase tax revenues and develop sources of tax revenues in local council budgets. In order to identify certain trends and patterns of development of the tax system at the level of territorial communities, it is advisable to calculate the integrated index of tax adequacy of UTC budgets. Based on the results of calculations, it is necessary to draw conclusions and select opportunities for potential growth of tax revenues to UTC budgets.
It is determined that an important direction of increasing UTC tax revenues is the growth of revenues from land fees. To ensure revenue growth under this UTC budget item, it is necessary to increase the efficiency of land use by setting higher tax rates for the use of land that has greater potential for efficient use, ensuring the availability of title documents for land users and the proper formation of land, respectively. to the current legislation.
Key words: taxes, UTC, UTC budget.
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