Ефективність функціонування податкової системи України у площині бюджетів органів місцевого самоврядування
Ефективність функціонування податкової системи України у площині бюджетів органів місцевого самоврядування
Немає доступних мініатюр
Дата
2022
Автори
Барабаш Л.В.
Barabash L.V.
Ролінський О.В.
Назва журналу
ISSN журналу
Назва тома
Видавець
УНУС
Інструкція
Податкова система України протягом останніх 30 років зазнавала
істотних змін, особливо в системі місцевого оподаткування, що є основним
ресурсним джерелом доходної частини бюджетів органів місцевого
самоврядування. І щоразу зміна нормативної бази, переформатування системи
місцевих бюджетів і коригування переліку податків і зборів, що мали
спрямовуватися до місцевих бюджетів, впливала на показники ефективності
функціонування податкової системи України на локальному рівні.
Опис
The functioning of the tax system of Ukraine is aimed at achieving appropriate
performance indicators, in particular fiscal efficiency and tax elasticity. An important
role in this is played by taxes and fees operating at different levels of the budget system,
in particular at the level of budgets of local self-government bodies. It is this local
dimension that creates the basis for both the effectiveness of taxation and the socioeconomic development of the state.
The local level of the tax system of Ukraine is ensured by the system of local
taxation. Moreover, it should be considered in a broad sense, that is, taking into
account not only local taxes and fees, but also all taxes and payments that form tax
revenues for the budgets of local self-government bodies.274
After Ukraine gained independence, the system of local taxation went through
three stages in its development. The first, which lasted from 1992 to 2000, led to the
presence in the local taxation system of indirect taxes – VAT and excise duty, as well
as directiveness and centralization of decisions on the amount of taxes that went to
local budgets. They were determined by Councils of People's Deputies of the highest
level. Thus, significant amounts of funds did not go to lower-level budgets, and the
fiscal efficiency of tax revenues of local budgets was marked by a decrease in the result:
from 9.9 % by 1992 to 6.7 % by 2000. The elasticity of taxes during this period was
significantly lower than indicator 1.
In the second stage (2001–2010), the first Budget Code (2001) was adopted, as a
result of which the composition of local budgets was revised and the list of taxes was
reduced by excluding indirect taxes from tax revenues of local budgets. The indicator
of fiscal efficiency during this period increased from 1.1 % in 2001 to 7.2 % in 2010.
The indicator of tax elasticity stabilized to some extent.
The third stage of the development of the local taxation system was marked by the
entry into force of the second Budget Code (2010) and the Tax Code (2011), as well as
the decentralization reform. As a result of such changes, the emphasis on the receipt
of funds has shifted to the budgets of local self-government bodies, and the property
tax and the single tax are included in the list of local taxes and fees.
There was also an adjustment of the direction of individual national taxes. As a
result, the budget revenues of local self-government bodies increased from UAH 86.5
billion in 2011 to UAH 378.0 billion in 2021, tax revenues increased from UAH 73.1
billion to UAH 346.7 billion, and the fiscal efficiency indicator increased from 5.6 %
at the beginning of the period to 6.4 % at the end. The elasticity index was also mostly
equal to and greater than 1.
At the same time, local self-government budgets still feel a lack of financial
resources to fulfill expenditure obligations, and therefore it is necessary to distinguish
the tax system of Ukraine at the state and local levels, giving local self-government
bodies the opportunity to set taxes in accordance with the potential and capabilities of
the territories.
Ключові слова
Бібліографічний опис
Барабаш Л.В., Ролінський О.В. Ефективність функціонування податкової системи України у площині бюджетів органів місцевого самоврядування. Збірник наукових праць Уманського національного університету садівництва. Випуск 101. Ч. 2. 2022. С. 263–274. DOI: 10.32782/2415-8240-2022-101-2-263-274