ANALYSIS AND MODELING OF DYNAMICS OF REVENUES TO THE BUDGETS OF THE UNITED TERRITORIAL COMMUNITIES OF THE ZAPORIZHZHIA REGION

Анотація

The United Territorial Community (UTC), as an object formed by the voluntary amalgamation of territorial communities within one region, has a single local self-government body endowed with additional powers and budget revenues. Currently, an urgent problem for each UTC is the awareness not only of the amount of budget revenues, but their structure, the nature of the dynamics as a whole and in terms of their types. The UTC revenue planning requires their forecasting, and the use of relevant forecasting tools necessitates the study of the peculiarities of their structure and dynamics. The purpose of this work is to analyze the structure and dynamics of revenues to the budgets of the UTC of Zaporizhzhia region and to develop recommendations to community leaders on the choice of object, models and methods of forecasting revenues. The analysis of the current state of decentralization reform in Zaporizhzhia region has been carried out in the work. The dynamics and structure of revenues to the budgets of the UTC of the Zaporizhzhia region for 2016-2019 have been analyzed. The tendencies of dynamics of formation of incomes of local budgets have been defined. A cluster analysis has been conducted for the budget of Veselivska UTC, on the basis of which it has been found that the revenues are divided into four groups that have similar dynamics. A fractal analysis of receipts has been performed. Based on the analysis, recommendations for the selection of the object, models and methods for revenue forecasting have been developed.

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