Бюджетно-податковий потенціал в системі чинників забезпечення сталого розвитку об’єднаних територіальних громад
Budget and Tax Potential in the System of Factors for Ensuring the Sustainable Development of United Territorial Communities

Summary/Abstract: The article substantiates the approaches to determining the sources of the budgetary and tax potential of the united territorial communities, outlining the prospects for its rational formation and implementation, based on the assessment of the resources available in the field of service and/or in the ownership of the territorial communities and based on their fiscal capabilities, as well as the achieved level of efficiency implementation. It has been proven that the source of the budget and tax potential is a set of resources that are in the service sector and/or owned by the territorial communities, have the ability to accumulate within a certain time and under the existing conditions and can be transformed into tax, non-tax and other revenues to the budget of the territorial communities, in accordance with the decisions made by the community and intended to finance the implementation of its own and delegated powers and also solving the task of socio-economic development of the territory. Such territorial community’s resources include: natural resources (primary natural resources, ecosystems); physical resources (integrated property complexes, movable property, immovable property); institutions (enterprises, institutions and organizations that are communally owned by the territorial communities, business entities (individuals, legal entities), business associations, clusters, etc.); human resources and social capital. Based on the analysis and assessment of indicators of local budget revenue generation, it was established that such revenues are generated at the expense of revenues from own sources, the specific weight of which has been growing significantly in recent years, and inter-budget transfers. A fundamental analysis of the components of the revenues of the territorial communities from its own sources, based on the assessment of the resources available in the field n the ownership of the territorial communities, shows that the rate of growth of own revenues of local budgets is inextricably linked with the decentralization of power and the reform of local self-government and the corresponding financial decentralization, which is an effective factor in stimulating local self-government bodies to increase revenues to the budgets of local government on the basis of effective use of available resources, as well as finding reserves to fill them and increasing the efficiency of tax payment administration. During the study, the main problems related to the ineffective management of the resources of territorial communities and leading to a decrease in the budget and tax potential were identified. Measures aimed at solving existing problems are proposed.

• Details
• Contents