Tax Revenues as a Component of Local Budgets Revenues

Koroviy, Valeriy

doi:10.32983/2222-4459-2020-3-328-336

Cited by 4 publications

(1 citation statement)

References 6 publications

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“…Achieving a positive effect is possible under the condition of implementing measures aimed at improving the tax control system, creating conditions that make tax evasion more difficult, establishing significant restrictions on the use of tax benefits, as well as developing the optimal method of tax revenue distribution. [4], І. Луніна [5], А. Нікітішина [6], Н. Проця [7], Н. Слободянюка [8] та інших дос лідників детально розглядалися особливості регулювання податків як основи для формуван ня доходної бази місцевих бюджетів. В цілому, у своїх дослідженнях науковці розглядають як дохідну частину місцевих бюджетів, так і видат кову.…”

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Управлінські Підходи В Формуванні Місцевого Бюджету Територіальної Громади На Основі Податкових Надходжень

Левандівський,

Баланюк,

Сас

et al. 2024

Журнал "Агросвіт"

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О. Т. Левандівський, д. е. н., професор, завідувач кафедри фінансів, Прикарпатський національний університет імені Василя Стефаника ORCID ID: https://orcid.org/0000 0002 5819 8377 І. Ф. Баланюк, д. е. н., професор, завідувач кафедри обліку і оподаткування, Прикарпатський національний університет імені Василя Стефаника ORCID ID: https://orcid.org/0000 0003 2053 0394 Л. С. Сас, д. е. н., професор, професор кафедри обліку і оподаткування, Прикарпатський національний університет імені Василя Стефаника ORCID ID: https://orcid.org/0000 0003 2053 0394 М. В. Смушак, к. е. н., доцент кафедри обліку і оподаткування, Прикарпатський національний університет імені Василя Стефаника ORCID ID: https://orcid.org/0009 0004 3771 1567 О. Ю. Гаврик, к. е. н., доцент кафедри обліку і оподаткування, Білоцерківський національний аграрний університет ORCID ID: https://orcid.org/0000 0001 9816 0253

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Управлінські Підходи В Формуванні Місцевого Бюджету Територіальної Громади На Основі Податкових Надходжень

Левандівський,

Баланюк,

Сас

et al. 2024

Журнал "Агросвіт"

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The real estate tax impact on economic growth

Chekina

2022

Ekon. promisl.

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Defining of the tax impact on economic growth is of particular importance in the face of exacerbation of socio-economic, technological, environmental and other problems. Property taxes, as ones that have less distorting impact on taxpayers’ economic behavior, compared to the greater part of the rest of the known taxes, are attracting more and more attention of many researchers and are considered from the standpoint of a potential fiscal policy instrument in ensuring positive dynamics of economic development. The purpose of the article is to summarize modern approaches and research results on the impact of the real estate tax on economic growth in order to identify opportunities for implementation of this tax instruments to stimulate economic development. It has been established that foreign researchers are studying the impact of taxes on real estate from the standpoint of distorting the distribution of resources in the economy, changing the decisions of economic agents on investment issues, growth rates of the housing stock, leveling income inequality, increasing the stability of tax systems to external shocks, etc. It was revealed that most authors consider the real estate tax as one of the most non-distorting, which, with a properly designed taxation mechanism, has practically no negative impact on economic activity, and therefore little hinders economic growth, helping to reduce income inequality, increase employment and income, efficient use of land. As a local tax, it is most often seen in terms of financing local budgets and is a useful tool for raising revenues and managing public finances, since raising effective rates and broadening the property tax base can offset cuts in other taxes that are more distortive of economic behavior. In Ukraine, the attention of the authors is focused on increasing the role of property taxes in providing income to local jurisdictions and strengthening their financial stability. There is a significant lack of national researches on the impact of real estate tax on economic growth in Ukraine. Further research on the functioning of the real estate tax in the new conditions of changing paradigms of economic development and international relations, and on the impact of the real estate tax on economic growth in Ukraine could reveal new aspects of its use in the national tax system.

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Tax instruments of local budget revenue regulation

Sukach

Сарана

GORDIENKO

2021

Bulletin of v. N. Karazin Kharkiv National University Economic Series

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The decentralization of finance in the context of reform of local self-government in Ukraine needs the improvement of the tax system i.e. the optimal allocation of taxes between the local and state budgets. The purpose of this research is to enhance the existing experience of budget decentralization with the identification of the practical results of the decentralization reform and its impact on the local territorial communities in Ukraine. The article examines and summarizes the current experience of budget decentralization in Ukraine and the results of the reform, as well as their community impact. The main focus of the study is on the principles of tax policy implementation in terms of taxes and fees credited to local budgets. The purpose of the study is to optimize the tax mechanisms for filling local budgets in Ukraine. The article examines the state of filling local budgets and its impact on socio-economic development of the community. It is determined that the basis of revenues are tax revenues, the share of which is growing every year. The reform resulted in increased interest of local governments in increasing revenues to local budgets, finding reserves to fill them, improving the efficiency of administration of taxes and fees. Thus, the main budget-forming tax is the personal income tax, which in the amount of 60 percent is credited to the budgets of rural, township, urban territorial communities. In its turn, the positive dynamics is the reduction of intergovernmental transfers. Increasing the dependence of local budgets on personal income tax and own local taxes is a positive consequence of the implemented budget reform. According to the results of the study, the directions of optimizing the use of tax instruments in filling local budgets are substantiated. One of the crucial conditions for creating a highly developed market economy is the formation of local self-government as an effectively functioning part of the public sector.

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Tax Revenues as a Component of Local Budgets Revenues

Cited by 4 publications

References 6 publications

Управлінські Підходи В Формуванні Місцевого Бюджету Територіальної Громади На Основі Податкових Надходжень

Управлінські Підходи В Формуванні Місцевого Бюджету Територіальної Громади На Основі Податкових Надходжень

The real estate tax impact on economic growth

Tax instruments of local budget revenue regulation

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