FORMATION OF LOCAL BUDGET REVENUES IN THE CONTEXT OF BUDGETARY AND FISCAL REFORMS IN UKRAINE

The article investigates the problem of local budget revenues formation in context fiscal reforms Ukraine. authors provide definitions such concepts as "local budget", "budget revenues", "own and fixed budgets". composition is determined peculiarities their change due to budgetary tax changes during 2001-2020 are considered. Relevant this paper separation these a table, which related new versions Budget Code, well division into own fixed. impact on filling revenue side budgets, especially from taxes fees, described. significance decentralization process for budgets terms stages its implementation has been studied. importance personal income main budget-forming norms deduction different levels highlighted. associations territorial communities order increase financial independence Emphasis placed adopting number bills procedure paying tax, contribute fair distribution between communities. research determine dependence legislation