Muzyka O. Legal regulation of non-tax local budget revenues in Ukraine.

The dissertation is devoted to the research of numerous theoretical and practical problems, concerned with the legal regulation of the non-tax local budget revenues in Ukraine. Specifically the author focuses on non-tax local budget revenues categories and differentiates the definition "local budget revenues" from other similar categories and analyses the local budget revenues classification. The author focuses on placing the non-tax local budget revenues in the financial legal institution of revenues. The special characteristics of the different non-tax local budget revenues are defined. In the research the candidate also identifies the problems of placing the natural resource payments' in the non-tax local budget revenues system, and its difference with taxed income. The reasoning for placing intra budget transfers into non-tax local budget revenues category was explained. The candidate analyses problems concerning giving such intra budget transfers as grants, subsidies and subventions. The author proposes to improve non-tax local budget revenues regulations. She prepared a bill to amend the Budgetary Code of Ukraine and created the proposal for using local self government's funds.