NON-TAX REVENUES OF LOCAL BUDGETS AND CONTROL OF THEIR FORMATION

Abstract

The article is devoted to the justification of the role of non-tax revenues in the formation of revenues of local budgets of different levels, clarification of the proportions of the distribution of non-tax revenues between different budgets within the the consolidated budget of the region, determination of the significance of control measures by authorized persons of local financial bodies in identifying reserves for the growth of non-tax revenues of local budgets, determination of methods ensuring the growth of such incomes. The following research methods were used to solve the goal set in the paper: analysis, synthesis, comparison, grouping, tabular display of results, and scientific research. The recorded reduction in the real volume of the absolute amount of non-tax revenues of local budgets in the dynamics over the last ten-year period (2013-2022) against the background of a simultaneous decrease in the share of non-tax revenues in the revenues of local budgets and in the gross domestic product. It has been demonstrated that the total share of non-tax revenues in the sum of revenues of local budgets in the Kharkiv region at the level of 3.2 – 7.4% in 2018 – 2022 hides differences inherent in the budgets of groups and separate budgets. It is shown that starting from 2021, non-tax revenues are the most significant in the formation of district budgets, and their role in filling the budgets of rural territorial communities with revenues is insignificant. Emphasis is placed on the predominant share of own revenues of budgetary institutions and fees for the provision of administrative services in the structure of non-tax revenues of most local budgets. The place of other components in the formation of non-tax revenues of local budgets is determined. The actual proportions of the distribution of non-tax revenues of the consolidated budget of the region between budget groups have been clarified. It is shown that more than 60% of non-tax revenues of the consolidated budget of the region are concentrated in the regional budget and the budget of the Kharkiv City Territorial Community. The role of control measures on the formation of non-tax revenues of the budgets by authorized persons of local financial bodies in the context of ensuring the further growth of these revenues is emphasized. The scientific novelty of the obtained results lies in the clarification of practical approaches to the search and justification of reserves for the growth of non-tax revenues of local budgets. The practical significance of the research results lies in the possibility of their use in the work of local financial bodies.