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Features of formation of local budgets in the new budget and tax legislation
Abstract
There have been analyzed the changes in the process of the formation and execution of local budgets due to the implementation of the Budget and Tax Codes in the practice of the budget process. There has been considered the mechanism of formation of baskets revenues to finance their own and delegated authority in the field. The tendencies for local budgets revenues accumulated by transfers, tax and non-tax and other sources are analysed. The basic contradictions and weaknesses of the existing order of formation of local budget revenues to finance implementation of the functional state of local authority and powers of local government are defined. Directions of further changes in the formation of local budgets, allocation of public revenues to budgets of different levels and taxation system aimed at increasing decentralization of budgetary resources are offered.
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Science Works Journal "Ekonomichnyy analiz"
ISSN 1993-0259 (Print) ISSN 2219-4649 (Online) DOI: 10.35774/econa
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