\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 01.06.2021<\/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\u00a0 \u00a0 \u00a0\u0423 \u0440\u043e\u0431\u043e\u0442\u0456 \u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u043e \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0434\u0436\u0435\u0440\u0435\u043b\u0430 \u043d\u0430\u043f\u043e\u0432\u043d\u0435\u043d\u043d\u044f \u0431\u044e\u0434\u0436\u0435\u0442\u0456\u0432 \u041e\u0422\u0413, \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e \u043f\u0440\u0438\u0447\u0438\u043d\u0438 \u043c\u043e\u0436\u043b\u0438\u0432\u043e\u0433\u043e \u043d\u0435\u0434\u043e\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u041e\u0422\u0413 \u0437\u0430 \u0440\u0430\u0445\u0443\u043d\u043e\u043a \u043d\u0435\u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u0438\u0445 \u043c\u043e\u0436\u043b\u0438\u0432\u043e\u0441\u0442\u0435\u0439 \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u043d\u0430\u0434\u0445\u043e\u0434\u0436\u0435\u043d\u044c \u0442\u0430 \u0440\u043e\u0437\u0440\u043e\u0431\u043b\u0435\u043d\u043e \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u0457 \u0449\u043e\u0434\u043e \u0437\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f \u043d\u0430\u0434\u0445\u043e\u0434\u0436\u0435\u043d\u044c \u0434\u043e \u0431\u044e\u0434\u0436\u0435\u0442\u0456\u0432 \u041e\u0422\u0413 \u0437\u0430 \u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0437\u0440\u043e\u0441\u0442\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u043f\u043b\u0430\u0442\u0435\u0436\u0456\u0432.
\n\u00a0 \u00a0 \u00a0\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u043f\u043e\u0434\u0430\u0442\u043a\u0438, \u041e\u0422\u0413, \u0431\u044e\u0434\u0436\u0435\u0442 \u041e\u0422\u0413.<\/p>\n\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430<\/strong> \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f<\/strong> \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e<\/strong> \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n\u00a0 \u00a0 \u00a0Local 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.
\nThe 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.
\nAs 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.
\nIt 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.
\n\u00a0 \u00a0 \u00a0Key words:<\/strong> taxes, UTC, UTC budget.<\/p>\nReferences<\/strong><\/p>\n\n- Kneisler O. Finansy obiednanykh terytorialnykh hromad u finansovii systemi Ukrainy \/ O. Kneisler, N. Spasiv, T. Kizyma \/\/ Svit finansiv. \u2013 2020. \u2013 \u2116 1(62). \u2013 S. 8\u201319.<\/li>\n
- Podatkovyi kodeks Ukrainy. URL: http:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17 (data zvernennia: 2.04.2021 r.).<\/li>\n
- Biudzhetnyi protses \u2013 2021: Asotsiatsiia OTH predstavyla svoiu pozytsiiu shchodo proektu Derzhbiudzhetu na nastupnyi biudzhetnyi period v Biudzhetnomu komiteti. URL: http:\/\/surl.li\/wgqa (data zvernennia: 3.04.2021 r.).<\/li>\n
- Zakon Ukrainy \u00abPro zasady derzhavnoi rehuliatornoi polityky u sferi hospodarskoi diialnosti\u00bb. URL: https:\/\/zakon.rada.gov.ua\/laws\/show\/1160-15#Text (data zvernennia: 3.04.2021 r.).<\/li>\n
- Zemelnyi kodeks Ukrainy. URL: http:\/\/zakon3.rada.gov.ua\/laws\/show\/2768-14 (data zvernennia: 2.04.2021 r.).<\/li>\n
- Mistsevyi biudzhet i finansove zabezpechennia obiednanoi terytorialnoi hromady : navch. posib. \/ [N.V. Vasylieva, N. M. Hrynchuk, T. M. Derun, V. S. Kuibida, A. F. Tkachuk]. \u2013 K., 2017. \u2013 119 s.<\/li>\n
- Osoblyvosti formuvannia ta vykorystannia biudzhetu obiednanykh terytorialnykh hromad \/ T. Ovcharenko, A. Bochi, V. Povoroznyk \/\/ Mizhnarodnyi tsentr perspektyvnykh doslidzhen. \u2013 2017. URL: http:\/\/icps.com.ua\/assets\/uploads\/images\/images\/ eu\/t_ormuvannya_vikon_budjet_final.pdf<\/li>\n
- Rezultaty otsinky systemy upravlinnia finansamy v obiednanykh terytorialnykh hromadakh. URL: https:\/\/decentralization.gov.ua\/ uploads\/library\/file\/479\/10_AHs_assessment_final_report.pdf<\/li>\n
- Redelytskyi Yu.O. Podatkova dostatnist biudzhetiv terytorialnykh hromad v umovakh detsentralizatsii: intehralne otsiniuvannia \/ Yu.O. Redelytskyi, R.Ia. Halamai \/\/ Prychornomorski ekonomichni studii. \u2013 2020. \u2013 Vypusk 6-2. \u2013 S. 105\u2013114.<\/li>\n
- Finansovo-ekonomichnyi potentsial terytorialnykh hromad: mekhanizmy funktsionuvannia ta aktyvizatsii : monohrafiia \/ DU \u00abInstytut rehionalnykh doslidzhen imeni M.I. Dolishnoho NAN Ukrainy\u00bb. Lviv, 2019. \u2013 209 s.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[47],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/7202"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7202"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/7202\/revisions"}],"predecessor-version":[{"id":7857,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/7202\/revisions\/7857"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 205-210. \u041d\u043e\u043c\u0435\u0440: \u21162, 202<\/strong>1 (2<\/strong>92)<\/strong><\/p>\n