Evaluation of the location of tax receiving in local budget income
The subject of research is the theoretical basis for estimating tax revenues in local budget revenues. The purpose of the article is theoretical study of the problem of formation of local budgets, determination of the role of tax revenues in the structure of incomes of local budgets and the search for ways to improve them. Methodology. The paper uses a set of scientific methods and approaches, including statistical, structural and comparative methods, which allowed to realize the conceptual unity of the research. The results. The article defines the essence of tax revenues, analyzes their role in generating budget revenues. The structure of tax revenues to local budgets is considered. The main problems of tax mobilization and ways to increase the efficiency of the tax method of forming local budget revenues are determined. Measures to improve the formation and implementation of the tax component of local budgets are substantiated. Areas of results implementation: organization and conducting of scientific researches on perfection of mechanism of formation of local budgets in the part of tax revenues. Conclusions: The study of the practice of tax revenues of local budgets showed that despite the increase in the level of tax revenues and the increase of their share in the structure of local budgets, local authorities currently do not have sufficient financial resources to manage the economy and social sphere of the territory. The basic budget-forming tax is the tax on incomes of individuals, which in recent years was up to 60% of local budget revenues. Budget decentralization is aimed at increasing revenue sources, the base of administration and the right of local authorities to regulate the size of taxes and fees independently.
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