МОДЕЛЮВАННЯ СТРУКТУРИ ДОХОДІВ МІСЦЕВИХ БЮДЖЕТІВ В КОНТЕКСТІ ФІНАНСОВОЇ НЕЗАЛЕЖНОСТІ ОРГАНІВ МІСЦЕВОГО САМОВРЯДУВАННЯ

Анотація

Urgency of the research. The issues of the local budget income structure and identification of reserves for their growth become particularly relevant in the context of decentralization. Target setting. Given this, in-depth study of the conceptual foundations for the local budget income formation, as well as substantiation of practical recommendations for ensuring their stability and strengthening under the conditions of decentralization becomes relevant. Actual scientific researches and issue analysis. A significant contribution to the development of the theory and methodology of the development of financial decentralization has been made by domestic and foreign economists: O. Abakumenko, S. Blankart, T. Bondaruk, O. Vasylyk, O. Vlasiuk, I. Volokhova, I. Zapatrina, O. Kyrylenko, S. Mikhailenko, V. Outs, V. Oparin, K. Pavliuk, A. Rozhko, V. Savchenko, V. Fedosov, K. Schwabii, I. Chugunov and others. Uninvestigated parts of general matters defining. Despite the depth of studying these issues, the issue of the local budget income formation under the conditions of financial decentralization needs more detailed research. The research objective. To achieve this goal, it is necessary to generalize theoretical principles of simulation of the local budget income structure in Ukraine and justify a strategy for improving the process of the local budget income formation under the current conditions of budget decentralization. The statement of basic materials. The article substantiates the process of simulation of the local budget income structure in Ukraine from the point of view of the financial independence of local self-government bodies under the current conditions of budget decentralization. Conclusions. It is desirable for state authorities to take measures to increase tax revenues. Almost all regional budgets are characterized by a low impact of property tax revenues which indicates the need to revise the legislative framework regarding the appropriate tax type.

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