FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATE

Abstract

Local budgets play an important role in the budget system of Ukraine and regulation of social and economic processes at the regional level. The independence of local budgets of Ukraine is not fully manifested today. Thus, the revenue base significantly depends not only on the efforts of local authorities in the development of their own tax base, but also on the redistribution of financial resources through the state budget, namely - on the provision of interbudgetary transfers. Today, when a full-scale war continues in Ukraine, the issue of quality provision of the revenue base of local budgets and identification of reserves for the growth of their resource base, optimal redistribution of funds within the country is more acute than ever. The purpose of the article is to analyze the sources and structure of local budget revenues during the martial law in Ukraine. Particular attention is paid to tax revenues, which occupy the lion's share in the structure of local government revenues. It was determined that due to the introduction of changes in the legislation related to the extremely difficult situation in the country (in particular, since March, the import of food, fuel and other goods that meet the basic needs of society were exempted from customs duties and VAT; the introduction of voluntary payment of the Single Tax for some groups, etc. In addition, active hostilities on the territory of a certain community, a large number of internally displaced persons have significantly changed the structure of local budget revenues by region. Further research will be related to the assessment of the formation of the revenue side of local government budgets.