FORMATION OF INCOME OF TERRITORIAL COMMUNITIES: POSITIVE CHANGES AND PROBLEMS
Journal Title: Подільський вісник : сільське господарство, техніка, економіка - Year 2018, Vol 1, Issue 28
Abstract
The purpose of the article is to analyze the formation of income of territorial communities in order to identify current trends, positive developments, existing problems and directions for their solutions. Pre-reform problems of the territorial communities that hampered their development and the inheritance of the part of them by the united communities are given. The features of the formation of incomes of local budgets are presented and the key characteristics of incomes of the united territorial communities are distinguished in comparison with the incomes of other local budgets. The dynamics of own revenues of local budgets has been analyzed and their evaluation by the elements has been carried out. According to the results of the analysis of the three-year period of local self-government reform, the systematic increase in the number of OTGs created and the uniform increase in the volume of the revenue part of the local budgets is justified by all possible sources. It is substantiated that established positive tendencies characterize the efficiency of tax changes (local budgets receive a higher percentage of tax funds mobilized in a certain territory), activation for work of local self-government bodies and increase the state participation through direct support in the development of regions. The emphasis is made on the substantial reduction in amount of subsidies provided, with a significant increase in targeted subventions, which encouraged local communities to make effective use of funds for declared goals. It has been established that, in addition to positive shifts, there are a number of destabilizing factors, such as low GDP growth, inflation, which do not allow to objectively assessing the dynamics of income formation of territorial communities. It is determined that the disincentive of development of certain territorial communities remains unconstitutional and the low level of management of financial revenues of local budgets, which is primarily due to the lack of clear individual development programs, as well as the insufficient level of training of local government employees.
Authors and Affiliations
L. V. Umanets
Keywords
Related Articles
- EP ID EP524996
- DOI -
- Views 123
- Downloads 0
TRENDS OF THE DAIRY ENTERPRISES DEVELOPMENT IN THE CONTEXT OF ACCOUNTING SUPPORT IMPROVEMENT
The article deals with the essence of the accounting process at dairy processing enterprises. It is determined that the development of Ukrainian agriculture should be carried out on an innovative basis. Innovation in agr...
OIL FLAX GROWING FEATURES IN WESTERN POLISSYA CONDITIONS
The cultivation of flaxseed oil on the territory of Western Polissya has a number of features related to the height of the stem and unstable weather conditions. The purpose of the research was to determine the patterns o...
INFLUENCE OF PLANTS PROTECTION MEANS ON THE PRODUCTIVITY OF NAKED OATS UNDER THE CONDITIONS OF THE WESTERN FOREST-STEPPE OF UKRAINE
The article presents the results of field research on the production of naked oats yields, depending on the means of plant protection under the conditions of the western forest-steppe of Ukraine. The object of research w...
EFFECT OF MINERAL NUTRITION ON THE YIELD OF ON BIOETHANOL FROM SWEET SORGHUM
The results of studies on the impact of basic fertilizer and foliar plant sweet sorghum in the output of energy and bioethanol. Optimization of the ground and foliar fertilizer plant sweet sorghum in the production of bi...
PECULIARITIES OF THE AGRICULTURAL SERVICE COOPERATIVES FORMATION IN RURAL COMMUNITIES ON THE BUSINESS PLANNING BASIS
The study of agricultural service cooperatives in rural communities gives grounds to assert that only a small part of them operate efficiently in the current economic conditions. In view of the above mentioned the author...