Analytical evaluation of local budget revenue structure under the conditions of financial decentralization

It is determined that local budgets are the main financial institution in system of governments, occupying central place economic each state. The objective paper to analyze structure budget revenues and determine areas for its optimization. provides analytical evaluation structure. results analysis showed strengthening tax role consolidated Ukraine. inter-budget transfers formation determined. Indicators volume dynamics revenue side considered. general analyzed. share basic taxes total amount Special attention paid fees transformation context decentralization reform. Disclosure their formational make it possible establish tax, non-tax other carried out on non-refundable basis solution provided by legislation established own gradually increasing, at same time, there a significant dependence transfers, which contradicts principles does not ensure effective development regions. Analysis shows role, consequence defined changes took 2015, as result reached 22.4%. largest specific from land single tax. At source pumping up personal income (PIT). On above mentioned proved reform taxation should be aimed increase independence.