The object – local budget revenues. The purpose – expanding theoretical and methodological provisions, developing scientific and methodological approaches and substantiating the applied principles of formation of local budget revenues in the conditions of financial decentralization. Methods – hypothetical, modelling, theoretical generalization, scientific abstraction, analogies, axiomatic, historical, logical, extrapolation, analysis, synthesis, deduction. Novelty – organizational approach to the formation of local budget revenues as a financial institution has been substantiated; theoretical grounds for modernizing the institute of local self-government trust funds in terms of creating economic development funds of communities have been determined; the methods of predictive calculation of receipts from the income tax on individuals to the local budgets have been improved, taking into account budget planning deviations; criteria for local self-government introducing its own taxes and fees at the initiative of its representative bodies have been developed; conceptual frameworks have been developed for changing the practice of generating revenues to local budgets by partially shifting the tax burden to taxes related to the use of natural resources; organizational and methodological principles of local budget revenue generation have been improved regarding the decentralization of the administration of tax and non-tax revenues; the scientific and methodological approach to the modernization of non-tax instruments in the context of generating revenues to local budgets has been substantiated; approaches to forming tax relations between the state and taxpayers on the basis of socio-cultural values have been improved; principles of forming local budget revenues based on strengthening the financial capacity of local self-government bodies have been identified; the scientific-methodical approach to the distribution of corporate income tax revenues between budgets of different levels and funds for economic development of communities has been substantiated; theoretical grounds for reducing the transfer dependency of local budgets have been determined; conceptual frameworks have been developed to justify generating revenues to local budgets on the basis of equivalence, taxability and environmentalism. The findings have been implemented in the activity of the Ministry of Finance of Ukraine, the Accounting Chamber of Lviv, Volyn, Rivne, Ternopil, Ivano-Frankivsk and Zakarpattia regions, the Association of Ukrainian Cities, the Ivano-Frankivsk Regional State Administration, the Finance Department of the Ternopil Regional State Administration, NGO „Expert-analytical group „Accent””, Vasylkivtsi United Territorial Community, as well as in the educational process at Ternopil National Economic University. Scope – Committee of the Verkhovna Rada on issues of budget and the Ministry of Development of Communities and Territories of Ukraine.
