PECULIARITIES OF FORMATION OF LOCAL BUDGETS REVENUES: EXPERIENCE OF UKRAINE AND COUNTRIES OF EASTERN EUROPE

Author:

Olha Abakumenko, Chernihiv National University of Technology (95 Shevchenka Str., Chernihiv, Ukraine).

Samusevych Yaryna, Sumy State University (2 Rymskogo-Korsakova Str., Sumy, Ukraine).

Language: ukrainian

Annotation:

In the article analysis of the main sources of the formation of the revenue base of local budgets of Ukraine over the last 10 years was conducted. The changes in the structure of tax revenues of local budgets were investigated, the role of local taxes and fees in ensuring the financial autonomy of local budgets was considered. The features of local budget revenue generation in the Czech Republic, Latvia, Lithuania, Estonia, Bulgaria, Serbia and Slovak Republic were investigated; the share of local taxes and fees, as well as the level of centralization of the budget system were considered. The modern content of local taxes and fees in several European countries was considered in a comparison with the current experience of Ukraine.

Key words:

local budgets; income; tax revenues; local taxes; decentralization; Eastern European countries

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