ASSESSMENT OF THE TAX POTENTIAL OF UNITED TERRITORIAL COMMUNITIES

Local finances play an important role in society, as they are objective form of economic relations at the level administrative-territorial units and same time main tool for implementing policy socio-economic development regions. In context decentralization, local have been modified – there is a specific area financial united territorial communities (OTG). The separation OTG Ukraine’s system part finances, which, accordingly, structural element public together with ones, expedient scientifically substantiated, characterized by differences between other sub- objects system, peculiarities cash flows, well presence organizational legal components functioning. influence certain unit ensure well-being members this community. However, stage formation face problem insufficient funding, which requires solution finding ways to attract additional one may be increase tax revenues. purpose article study potential UTC based on revenues budgets, reasons lack funding recommendations increasing budgets payments. paper analyzes sources identifies possible underfunding due unused opportunities receive develops increased As result decentralization changes budget legislation, governments received resources develop council budgets. order identify trends patterns communities, it advisable calculate integrated index adequacy Based results calculations, necessary draw conclusions select growth It determined that direction from land fees. To revenue under item, efficiency use setting higher rates has greater efficient use, ensuring availability title documents users proper land, respectively. current legislation.