Influence of agricultural enterprises’ incomes on the formation of local budgets’ revenue

The paper considers modern state of local finances management as the most decentralized direction in public sector. The influence of agricultural enterprises’ incomes on the formation of local budgets’ revenue is described. Incomes and expenditures of local authorities are analyzed, as well as a transfer policy concerning local budgets. The problems of further development are identified, the solution of which is hindered because of absence of changes in other sectors. The ways of overcoming above problems are offered through the adoption and realization of the concept of reforming local self-government and territorial organization of authorities, as well as through changes in the Budget Code and Tax Code of Ukraine.