Improving the Financial Efficiency of Business Activities in the Context of the Implementation of Administrative-Territorial Reform in Ukraine

Анотація

The article is aimed at defining the prognostic financial indicators of revenues to local budgets from the implementation of entrepreneurial activities in the conditions of reforming the administrative-territorial structure of Ukraine. The volumes of income to the local budgets of newly formed territorial communities are analyzed and the prognostic figures of revenues from land fees, as a result of entrepreneurial activities, to the budgets of prospective united territorial communities (UTCs) are defined. It is substantiated that the value of the capitalized rental income standard, on the basis of which the normative monetary valuation of the agricultural land of prospective territorial communities be determined, is greater than the assessment of such land in communities that have not united, which becomes an additional incentive to unite and strengthens the decentralization processes. The results of the studies show that after determining a normative monetary valuation of the agricultural land, located outside the settlements of the united territorial communities, its importance for arable land in Ukraine on the average is: max – 32928,25 UAH/ha in Cherkasy region and min – 12936,55 UAH/ha – in Lviv region, that is, an excess of 2,54 times and by 19991,70 UAH/ha. When renting agricultural land located outside the settlements of the united territorial communities, the normative monetary valuation of which was carried out at the level of the 1% rate, the difference in the projected revenues in their budgets is 14719,53 UAH/year (max – 20485,47 thousand UAH – according to the UTCs in Dnipropetrovsk region and min – 694,72 UAH – according to the UTCs in Zakarpattya region. The cost of service of such land exceeds its minimum figure by 29,48 times. The prognostic volumes of single tax revenues to the budgets of the prospective UTCs amount to 2555525,00 UAH, which makes 13,49% of the estimated volume of payments on rent and land tax (as part of the property tax). The maximum projected rental and land tax revenues (at the level of 1%) are related to Dnipropetrovsk region, and the minimal ones are related to Zakarpattya and Vinnytsya regions, which is mainly due to the area that is transferred to the ownership of an UTC, subject to their uniting.

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