Özet:

The aim of the article is to determine the role of local taxes and charges in local budgets’ income generation, as well as to conduct a comparative legal study of regulatory legal acts that determine the legal basis for local budgets’ income generation by local taxes and charges. The subject of the study is local taxes and charges in local budgets’ income generation. Methodology. The study is based on the dialectical method of scientific knowledge and corresponding general scientific methods, such as analysis, comparative, analogy, induction, and others. The results of the study revealed that to implement positive foreign experience in generating incomes of local budgets, a number of negative aspects should be restricted. Unfortunately, the ratio of subventions and subsidies in the incomes of local budgets of Ukraine demonstrate no positive trend. In Ukraine, local bodies have very little and weak powers even for the use of funds distributed via the budgetary system. Therefore, most of the funds transferred from the State Budget of Ukraine to local budgets, in reality, are only their imaginary income. Practical implications. Local taxes and fees in the context of their participation in local budgets’ income generation are under the study. Negative tendencies of a significant proportion of inter-budgetary transfers in the financial provision of regions and territorial communities are identified. The author argues that the increase in revenues from local taxes and charges, accretion of local bodies’ tax powers is aimed at ensuring the independence of local budgets, reducing the burden on the State Budget of Ukraine. Relevance/originality. A legal analysis of local taxes and charges in local budgets’ income generation and definition of problems in the budgetary sphere are the foundation for the development of the most promising spheres for domestic legislation improvement in respect of the aspect.

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