\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 05.03.2021<\/p>\n\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n\u0423 \u0441\u0442\u0430\u0442\u0442\u0456 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043e \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0432\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0446\u0435\u0441\u0443 \u043d\u0430\u043f\u043e\u0432\u043d\u0435\u043d\u043e\u0441\u0442\u0456 \u043c\u0456\u0441\u0446\u0435\u0432\u0438\u0445 \u0431\u044e\u0434\u0436\u0435\u0442\u0456, \u044f\u043a \u0441\u043a\u043b\u0430\u0434\u043e\u0432\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0431\u0430\u0437\u0438 \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u043c\u0456\u0441\u0446\u0435\u0432\u043e\u0433\u043e \u0441\u0430\u043c\u043e\u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f \u0437 \u043c\u0435\u0442\u043e\u044e \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u043d\u0430\u0439\u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0456\u0448\u043e\u0433\u043e \u0431\u044e\u0434\u0436\u0435\u0442\u0443 \u0442\u0430 \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u0442\u044f \u043d\u0430\u0439\u0434\u0456\u0454\u0432\u0456\u0448\u0438\u0445 \u0440\u0456\u0448\u0435\u043d\u044c \u043c\u0456\u0441\u0446\u0435\u0432\u0438\u043c\u0438 \u0431\u044e\u0434\u0436\u0435\u0442\u0430\u043c\u0438.
\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u043c\u0456\u0441\u0446\u0435\u0432\u0456 \u0431\u044e\u0434\u0436\u0435\u0442\u0438, \u043f\u043e\u0434\u0430\u0442\u043a\u0438 \u0442\u0430 \u0437\u0431\u043e\u0440\u0438, \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u043d\u0430\u0434\u0445\u043e\u0434\u0436\u0435\u043d\u043d\u044f, \u043d\u0435\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u043d\u0430\u0434\u0445\u043e\u0434\u0436\u0435\u043d\u043d\u044f, \u043f\u043e\u0434\u0430\u0442\u043e\u043a \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u0438 \u0444\u0456\u0437\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431, \u0434\u043e\u0445\u0456\u0434\u043d\u0430 \u0431\u0430\u0437\u0430.<\/p>\n\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\nThe issue of improving filling local budgets\u00a0 process has been examined in the article as a component of the local governments financial base in order to obtain the most efficient budget and make the most effective decisions by local budgets. The issue of local budgets is especially relevant on the way of Ukraine’s European integration. The local budgets creating largely depends on the rightness, completeness and optimality of the provisions of the Budget Code application. In addition, local budgets have become more stable and predictable as the number of non-profit responsibilities has been reduced. The economic and social development of any country depends to a large extent on the development of its territories. This, in its turn, requires appropriate financial support, which is implemented through the local budgets formation. Increasing the importance of local budgets in the implementation of social and economic regulation is a significant factor during \u00a0the further development of the country. The urgency of the problem of generating local budget revenues and using their funds has increased in the context of the fiscal and economic crisis. Ensuring local self-government with stable and sufficient financial resources is the key to establishing effective and efficient local government. Moreover, without the financial independence of local budgets with numerous components and taking into consideration the tax potential of each territory, the construction and development of an efficient social economy is impossible.
\nKey words:<\/strong> local budgets, taxes and fees, tax revenues, non-tax revenues, personal income tax, income base.<\/p>\nReferences<\/strong><\/p>\n\n- Bo\u029cdaruk T. H. Mistseve samovriaduva\u029c\u029cia ta yoho fi\u029ca\u029csove zabezpeche\u029c\u029cia v Ukra\u0209\u029ci. 2019. 608 s.<\/li>\n
- Bo\u029cdaruk T. H. Mistsevi fi\u029ca\u029csy : \u029cavch. posib\u029cyk. \u201cI\u029cform.-a\u029calit. ahe\u029ctstvo\u201d. 2016. 529 s.<\/li>\n
- Boiarko I. M., Liuta O. V., Pihul N.H. Mistsevi biudzhety u zabezpeche\u029c\u029ci sotsial\u029co-eko\u029comich\u029coho rozvytku mista : mo\u029cohrafiia. Sumy : PVKP \u201cKorpu\u029ckt\u201d. 2017. 92 s.<\/li>\n
- Biudzhet\u029ce zabezpeche\u029c\u029cia terytorial\u029cykh hromad Ukra\u0209\u029cy: te\u029cde\u029ctsi\u0209 osta\u029c\u029cikh rokiv. 2017. \u2116 19-20.<\/li>\n
- Biudzhet\u029cyi Kodeks Ukra\u0209\u029cy vid 08.07.2010 r. \u2116 2456-VI.<\/li>\n
- Biudzhet\u029cyi mo\u029citory\u029ch: A\u029caliz vyko\u029ca\u029c\u029cia biudzhetu za 2020 rik: Proekt \u00abZmits\u029ce\u029c\u029cia fi\u029ca\u029csovo\u0209 i\u029citsiatyvy (ZMFI-II) vprovadzhe\u029c\u029cia\u00bb. 2020. 80 s.<\/li>\n
- Vivchar O. Y. Mistsevi fi\u029ca\u029csy : \u029cavch. posib\u029cyk. Lviv : Vydav\u029cytstvo Lvivsko\u0209 politekh\u029ciky. 2014. 28 s.<\/li>\n
- Volokhova I. S. Mizhbiudzhet\u029ci vid\u029cosy\u029cy v Ukra\u0209\u029ci: suchas\u029cyi sta\u029c ta perspektyvy rozvytku : mo\u029cohrafiia. Odesa : Atla\u029ct. 2018. 234 s.<\/li>\n
- Zako\u029c Ukrai\u029cy \u201cPro dobrovil\u029ce obied\u029ca\u029c\u029cia terytorial\u029cykh hromad\u201d vid 05.02.2015 \u2116 157\u2013VIII. URL: http:\/\/zakon2.rada.gov.ua\/<\/li>\n
- Kyryle\u029cko O.P. Mistsevi biudzhety v eko\u029comich\u029cii systemi derzhavy : \u029caukovi zapysky Ter\u029copilskoho derzhav\u029coho pedahohich\u029coho u\u029civersytetu ime\u029ci Volodymyra H\u029catiuka. Seriia \u201cEko\u029comika\u201d. 2010. \u2116 7. S. 83\u201387.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[40],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/6705"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6705"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/6705\/revisions"}],"predecessor-version":[{"id":6924,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/6705\/revisions\/6924"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 277-281. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>1, 202<\/strong>1 (2<\/strong>90)<\/strong><\/p>\n