TAX MANAGEMENT OF UNITED TERRITORIAL COMMUNITIES

The directions of tax management of the united territorial communities are analyzed in the context of the budgetary decentralization It is determined that the basis of a financially-economically developed and socially stable country is independent and financially independent territorial communities. After all, only they have all the necessary resources to create a high-quality and full-fledged provision of public services to the population and business. The administration of local taxes and fees is an important issue that needs to be addressed at the legislative level in order to increase the fiscal efficiency of the budgets of territorial communities. It is substantiated that the priority in creating an effective tax management of territorial communities in the context of decentralization and ensuring their financial sustainability lies in the plane of improving tax policy in order to form a stable revenue base for local budgets, delineate powers between the center and regions, and justify the costs of territorial communities. It has been established that the introduction of a policy of budgetary decentralization laid the foundation for strengthening the financial independence of territorial communities and increasing the financial self-sufficiency of local government budgets at the primary level. It has been established that the achievement of the efficiency of tax management of territorial communities in the context of decentralization requires a review of problems at the state level through equalizing inequality in budgetary regulation, stabilizing the market environment, improving the quality of life and activating the activities of the territorial communities themselves in order to ensure the solution of problems of a socio-economic nature, to determine real opportunities for financial and economic support, distribution and use of income.