Income of Local Budgets as a Tool of Ensuring Powers of Self-Governance Bodies

Lamskyy Maksym D. ()
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Lamskyy Maksym D.: Kyiv National Economic University named after. V. Getman

Business Inform, 2013, issue 11, 142_147

Abstract: The goal of the article lies in the study, analysis and assessment of the state of income of local budgets. The article identifies main sources of income of local budgets in Ukraine and their importance in formation of main money funds of the local self-governance bodies. It studies problems of scantiness of the income part of budgets in the process of performance of powers by the local bodies of authority. It identifies and analyses changes and reforms after introduction of the Tax Code, which did not provide solution of the issue of sufficiency of the income part of the financial resource of local self-governance. In the result of the study the article gives recommendations with respect to a possibility of expansion of the income base of local budgets for financing both the social and economic directions by local authorities. It develops specific proposals on strengthening the financial base of regions.

Keywords: budget income; local budget; taxes and dues (search for similar items in EconPapers)
Date: 2013
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