PROSPECTS OF EXPANSION OF FISCAL SPACE OF LOCAL SELF-GOVERNMENT
Abstract
The article is devoted to the study of the peculiarities of the formation of the fiscal space of local self-government, in particular the study of organizational and economic support for the formation of fiscal powers and responsibilities of united territorial communities in Ukraine and the profitability of local taxes and fees. It is determined that the basis for the formation of the fiscal space of local government is to solve the problems of ensuring their independence through the implementation of reform measures to expand the fiscal space at the local level, increase the tax content to the local budget, increase financial capacity as a whole. Limiting the amount of financial support for local self-government intensifies the introduction of new measures for the development of various segments of the fiscal space of the financial base) of local self-government. The need to expand current and future opportunities to increase funding for territorial development requires local governments to implement active fiscal policy at the local level, the priority of which should be proper and full implementation of tasks to ensure the stability of life and improve the quality of life of residents. The formation of the fiscal space of local self-government (carried out within the rights and powers granted to its bodies) at the macroeconomic level is a significant lever of influence on the territorial location of productive forces, population distribution, financial and investment flows across the state, etc. , and at the regional level - is the most important prerequisite for the equalization of territorial disparities, improving the quality and standard of living of the inhabitants of the territory, the development of infrastructure for production and livelihoods, etc. It should be noted, however, that in Ukraine the productive use of the powerful potential of local governments to influence the processes of socio-economic development at the regional level has long been hampered by the significant contradictions between, on the one hand, extremely complex and diverse tasks of these bodies. the other by the extremely limited powers at their disposal. These contradictions were most acute in the fiscal sphere, as local governments were entrusted with a wide range of duties and responsibilities for the state and dynamics of regional development, while the formation of financial support for these functions was carried out mainly through centralized redistribution of state budget funds. Thus, a necessary precondition for correcting such contradictions is the reform of intergovernmental relations and decentralization of public finances, the expected result of which should be not a simple redistribution of powers in this area, but the formation of local government proper fiscal space, adequate complexity of existing problems development, parameters of the territorial economic complex, the state of the natural environment of the territory, etc.
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