Soshka N. Tax revenues in the mechanism of the local budget formation in Ukraine.

The thesis generalizes theoretical approaches to understanding of the essence of local budgets, describes their conceptual purpose and particular features of their formation. The study classifies sources of raising revenues to local budgets and clarifies the place and role of tax revenues in forming the mechanism of local budgets in Ukraine. The research identifies basic principles of the system of local taxes, which allow establishing their classification. Relying on the generalized international experience, the thesis differentiates prerequisites for optimization of the local budget revenues. The thesis analyzed assessment of the current state of the structure and dynamics of tax revenues to local budgets in Ukraine. The inconsistencies were exposed in the relationship between the state and local budgets, particularly in the implementation of the budget policy and in the actual level of centralization of budgetary resources. The research identified the economic effect owing to reorganization of the current system of local taxation in Ukraine. The study exposed major drawbacks in operation of the system of local taxation and proposed measures to improve efficiency of raising revenue to local budgets in Ukraine. The thesis developed approaches to strengthen the revenue base for local budgets and reasoned the ways to improve the control procedures when implementing the process of collecting local taxes and fees.