Agrarian Economy 2017 Т. 10 № 1-2:65-73
FORMATION OF FINANCIAL RESOURCES OF LOCAL COMMUNITIES
R. Hirivskyy, candidate of economic sciences
R. Dudyak, candidate of economic sciences
R. Fediv, applicant for a degree
Lviv National Agrarian University
https://doi.org/10.31734/agrarecon2017.01.065ANNOTATION
This article provides an analysis of financial resources combined communities. Specifies local communities budgets in the budget system of Ukraine. Identifies the factors that contribute to the specific financial management combined communities. According to them, given the positive effects of the management of local finances and threats associated with the lack of experience in budget planning integrated management of local communities and excessive orientation on revenues from the state budget of Ukraine. Therefore, the authors suggest a roadmap to diversify revenues combined budgets of local communities, which is more and more involved both tax and non-tax revenues. In particular, attention is focused on the need to focus in the budgets local communities tax natural and legal persons, transfer them to the full amount of rent for special use of forest resources and water of water bodies of local importance. It is claimed that in general fund revenues for the combined budgets of local communities would receive a 20% tax on profits enterprises and financial institutions communal property. In order to diversify the areas of financial budget revenues local communities, the authors proposed an increase in non-listed sources of the revenues from property and business activity, administrative fees and charges to income trust funds established local communities.
KEY WORDS
decentralization, community resources, extrabudgetary funding, trust funds
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