THE ROLE OF ENVIRONMENTAL TAXES IN ENSURING THE FINANCIAL CAPACITY OF LOCAL BUDGETS

Анотація

Considering active implementation of the reform of financial decentralization in Ukraine, one of the key tasks facing the government authorities at various levels is to achieve balanced development of local budgets and ensure financial self-sufficiency of local governments. The solution of this problem is provided by expanding the sources of revenue base of local budgets (for example, crediting to the relevant local budgets excise tax from entities engaged in retail trade in excisable goods, increasing the share of environmental tax redistributed to lower budgets, etc.). At the same time, an important task that remains relevant even after the first and second stages of decentralization reform is to assess its real progress, especially in the context of identifying the impact of expanding sources of revenue on local budgets on their financial capacity. The aim of the study is to analyze the role of environmental taxes in ensuring the financial capacity of local budgets. The implementation of the task in the article is based on the use of statistical methods of data series analysis, in particular, comparative, discriminant and structural analysis. To fulfill this task it is analyzed in the article the share of environmental tax in the structure of total revenues and tax revenues of state and local budgets of Ukraine for 2011-2020, their absolute measure and chain growth rate. The analysis showed that the environmental tax is characterized by a low level of fiscal efficiency for both state and local budgets. In particular, the share of environmental tax in tax revenues for 2011-2020 ranges from 0.27% to 1.29%, while the average value is 0.52% (the highest share of environmental tax in tax revenues of the State budget was in 2013 and 2014, the lowest - in 2017). At the same time, the environmental tax plays a slightly higher fiscal value for local budgets: the share of the environmental tax in local budget revenues in 2011–2020 averaged 0.58%, and in tax revenues - 1.44%. The analysis of the structure of tax revenues of local budgets showed the growing importance of local taxes and fees and domestic taxes on goods and services after the reform of financial decentralization. In general, the analysis shows that the reform of financial decentralization has led to a transformation of the structure of tax revenues and the growing importance of certain groups of taxes and fees, whose role was much smaller in the pre-reform period.

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