Do you know everything about sources of local budget revenues?

The system of local budget revenues of Ukraine is constructed with due account of the need to provide state and local budgets with the appropriate resources to execute their spending powers. Considering the principle of subsidiarity, expenditures are covered from the corresponding oblast or rayon budgets, or from the local self-government budgets (city, AH, rural settlement, village budgets). In this regard, each budget level has sources of income, divided into those fully allocated to the corresponding budgets and those that come to the state and local budgets in accordance with the established norms.

The Budget Code of Ukraine stipulates that budget revenues are tax, non-tax and other irrecoverable payments, stipulated by the legislation of Ukraine (including transfers, fees for the provision of administrative services, own revenues of budgetary institutions).

Budget revenues are classified in the following sections:

  1. tax receipts;
  2. non-tax receipts;
  3. income from operations with capital;
  4. transfers.

The composition of revenues at different levels of local budgets and norms for the entry of revenues to the corresponding budgets are determined by the Budget Code.

Types of interbudgetary transfers are defined in Articles 96 and 97 of the Budget Code. The directions and peculiarities of the use of certain types of subventions are established by Articles 102-105 of the Budget Code.

Taking into account the changes that have come into force in 2018, the experts of the Financial Monitoring Group of the Central Reform Office under MinRegion (with the support of the U-LEAD with Europe Programme and SKL International) prepared informational and methodical materials “Sources of local budget revenues (2018).

The full version is available in Ukrainian – please click HERE

20.02.2018 - 11:35 | Views: 23497
Do you know everything about sources of local budget revenues?

Tags:

budget budget methodology

Source:

Share the news:

Коментарі:

To add comment you should be authorized or sign_in
Read more:

26 February 2021

98,5% об’єктів передані у комунальну власність громад, - дані моніторингу Мінрегіону

98,5% об’єктів передані у комунальну власність...

98,5% об’єктів спільної власності територіальних громад району громади вже готові взяти на свій баланс (надали...

26 February 2021

Агломерація: настав час закріпити у законодавстві механізм співпраці великих міст та навколишніх громад, - В’ячеслав Негода

Агломерація: настав час закріпити у...

З початку 2021 року усі громади в Україні мають рівні можливості і повноваження. Отже вони нарешті можуть бути...

26 February 2021

Як законопроект №4380 про адмінзбір вплине на бюджет громади

Як законопроект №4380 про адмінзбір вплине на...

Авторка: Яніна Казюк, експерт з публічних фінансів,  доктор наук з державного управління Розвиток системи...

25 February 2021

Mykhailo Fedorov: the Ministry of Digital Transformation maintains digitalisation in the regions

Mykhailo Fedorov: the Ministry of Digital...

The Ministry of Digital Transformation is working over the digital transformation of the regions. Our aim is to...

25 February 2021

The MinRegion: we are working for over 1000 hromadas to have their own development strategies by the end of the year

The MinRegion: we are working for over 1000...

On February, 25 the Minister of Development of Communities and Territories of Ukraine Oleksiy Chernyshov participated...