Tax decentralization as a factor of formation of financial base of territories
The article examines the impact of taxes and fees on the formation of the financial base of territories at local, subregional and regional levels. The norms of the main tax revenues to the state and local budgets have been determined. The system of intergovernmental transfers (basic/reverse subsidies, medical, educational and infrastructure subsidies, additional subsidies) and impact on their formation of separate taxes are considered. The system of establishing the privileges for the payment of local taxes at the state level in a rate of 25% tax is analyzed, which lead to the imbalance of local budgets, namely the privileges for the lands of the railways within allotment of strips and mining enterprises for the development of fields and extraction of minerals. The disadvantages of the system of formation of own revenues of local budgets, which reduce the possibility of obtaining the full amount of local budget revenues and achieve real budgetary self-sufficiency are identified, they are: non-diversification of tax revenues; crediting the personal income tax to the local budgets by location of enterprises; lack of access from local governments to data on the actual payment of individual taxes by taxpayers who are engaged in business activities in the respective territories; incompleteness of data in the electronic register of ownership of real estate other than land; slowness of the process of land transfer outside the settlements to the disposal of local self-government bodies. Methods for enhancing the motivation of local communities for the effective use of local resources and their own abilities are proposed. Suggestions have been made to address the shortcomings of the current system of intergovernmental transfers, which violate the fairness of the financial equalization and do not play a stimulating role for development. It is concluded that the processes of budgetary decentralization started in 2014 provided new opportunities for local self-government, namely: independent formation of local budgets, direct intergovernmental relations, expansion of the tax base. It is necessary to complete administrative-financial decentralization at all levels of administrative division local, subregional, regional) for the effective completion of the reform.
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