LOCAL TAXES IN IMPROVEMENT OF FINANCIAL POLICIES OF BUDGET INSTITUTIONS

The role of local taxes in improving the financial policy of budgetary institutions is researched. The approaches to understanding the essence of the introduction of decentralization, purpose, role and the basic requirements to the financial policy of budgetary institutions are determined. It has been established that properly managed decentralization programs should ensure the proper development of territorial communities and budget institutions of the respective levels. The analysis of local budget revenues based on the Tomashpil district of Vinnytsia region was carried out. The problems of filling the local budgets, giving local taxes and priority collections in the formation of their own revenues, and increasing the autonomy of local authorities are determined.