THEORETICAL AND INSTITUTIONAL ASPECTS OF FISCAL DECENTRALIZATION AND ITS INFLUENCE ON THE DEVELOPMENT OF TERRITORIAL COMMUNITIES
Abstract
The article examines the essential determinants of fiscal decentralization in the scientific works of foreign and Ukrainian scientists. The role and place of fiscal decentralization in the formation of budgetary resources of territorial communities is determined. The classification and characteristics of the types of decentralization have been carried out. Attention is focused on the advantages and disadvantages of fiscal decentralization on the basis of monitoring its practical features in the Ukrainian and European system of inter-budgetary relations. The main advantage of decentralization is the involvement of citizens in solving local problems. An analysis of the formation of local budgets in Ukraine at the expense of local taxes and fees was carried out. It has been proven that the single tax and property tax play a significant role in tax revenues. It was revealed that the potential of the tax on immovable property other than land is not fully realized. It is proposed to expand the powers of local self-government bodies to determine the real estate tax base based on the value model. It is argued that the availability of sufficient budgetary resources in territorial communities as subjects of local self-government is evidence that they are capable of providing quality services to their residents. It is this aspect that should be aimed at in the further effective practical implementation of fiscal decentralization in Ukraine in the conditions of combating the risks of wartime. It was established that the main priorities of the influence of the financial system of Ukraine on socio-economic processes in society are to provide all subjects of financial relations with a sufficient amount of financial resources that they need for the full performance of their functions and tasks, ensuring the economic power of the country, overcoming poverty, improving the welfare of the population, reducing unemployment, etc.
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