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Analysis of formation of revenues of local budgets

Journal: Scientific review, Науковий огляд, Научное обозрение (Vol.2, No. 45)

Publication Date:

Authors : ;

Page : 27-38

Keywords : budget revenues; local incomes; local budgets; intergovernmental transfers; tax revenues; non-tax revenues;

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The article is devoted to the practice of formation of a profitable part of local budgets. Defined the essence of the tax and non-tax revenues, transfers and proceeds of capital transactions, their role in the formation of budget revenues. Revealed the composition of revenue and expenditure of the regional budget in 2017, according to the report of the Vinnytsia regional Council and identified priority areas for content. The analysis of budget revenues of the region for 2016-2017 Analyzed the proportion of tax revenues of the regional budget of the region in 2017.. Studies the volume of receipts in local budgets with and without inter-budget transfers. We found that the priorities of the development of a strong financial base of regions should be further distribution of authorities between Central authorities and local governments search for additional sources of formation of revenues of local budgets, expansion of the revenue base of local budgets and improvement of redistribution in the budget system.

Last modified: 2018-04-10 23:00:33