Problems of diversification of territorial budgets’ profitable sources
In the article it is exposed problems of diversification of territorial budgets’ profitable sources and it is grounded the ways of their solution. It is well-proven that the organs of local self-government in Ukraine are strongly enough limited in profitable plenary powers that is why they plan the charges within the limits of profit which are forecasting. In addition, part of interbudgetary transfers in the profits of local budgets of Ukraine is ever-higher, that testifies the incorrect distributing of profitable plenary powers (accordingly profitable sources) between the levels of power. The considered variants of distributing of profits sources are between the levels of power (separate system with the different degree of tax plenary powers, system of breaking up of profits between the levels of power, tax raises system, interbudgetary transfers system). Their failings and advantages are exposed. Among the variants of distributing of profits sources between the levels of power, which have a different degree of tax autonomy of organs of local self-government, the offered is those which most go near implementation of own plenary powers.
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