ANALYSIS OF INCOME TO LOCAL BUDGETS DURING THE WAR

Local budgets play a crucial role in supporting essential national activities during wartime by providing funding for vital services that benefit the population. Local budgets are used to finance state expenditures at the regional level in the field of education, health care, and social protection. The main goal of this work is to analyze the structure of the revenue part of the local budgets of Ukraine for 2022 and determine the impact of a full-scale war on the formation of their revenues. The article examines the question of the formation of the revenue part of the local budgets of Ukraine under martial law. An examination of the revenue formation dynamics in 2022 compared to the previous year, broken down by region, reveals that local budgets have generally performed well since the onset of the Russian Federation's armed aggression. An analysis of the dynamics of tax revenues in terms of personal income tax, single tax, and property tax was carried out. It was determined that in the general structure of the income part of local budgets, the tax on the income of individuals occupies the largest share due to the increase in payments to military personnel. The main factors of growth or reduction of tax revenues to local budgets have been determined. An analysis of the dynamics of non-tax revenues, as well as inter-budget transfers, was carried out. The reasons for the reduction of these revenues to local budgets in 2022 have been identified. The percentage of implementation of local budgets of Ukraine as of September 2022 by region was determined. It has been studied that the further from the territories where active hostilities are taking place, the better are the performance indicators of local budgets. Reserve options for filling the local budgets of Ukraine are specified.