Nieizviestna, Оlena and Нєізвєстна, Олена Володимирівна and Неизвестная, Елена Владимировна and Ovcharenko, Kateryna and Коверза, Вікторія Семенівна and Коверза, Виктория Семёновна and Hrebeniuk, Inna and Іванова, Наталя Сергіївна and Иванова, Наталья Сергеевна and Шендригоренко, Марина Трофимовна and Павлушенко, Оксана Васильєвна and Павлушенко, Оксана Васильевна (2021) EVALUATION OF EFFICIENCY OF FINANCIAL RESOURCES OF THE TERRITORIAL COMMUNITY IN THE KRYVY RIH CITY MANAGEMENT UNDER CONDITIONS OF DECENTRALIZATION. Вісник ДонНУЕТ, серія "Економічні науки" (1). pp. 91-99. ISSN 2079-4819


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The possibilities of the formation of an effective budget of the territorial community on the example of the Kryvyi Rih city are investigated. It is determined that the revenues are given a central place in ensuring the financial independence of the territorial community, and the local taxes and fees are the main source of increasing the local budget. The analysis of the state of execution of budget revenues of the city of Kryvyi Rih for 2018-2020 is carried out. It is noted that despite the numerous crisis phenomena, including the COVID-19 pandemic, the city ensured the implementation of the budget by 87.7% for the period of the 2020 year. It is emphasized that it is impossible to speak about the effectiveness of the formation of the revenue side of the city budget without an analysis of the expenditures, especially in terms of comparing social expenditures and expenditures aimed at ensuring the strategic economic development programs. The analysis of the state of the execution of the budget expenditures in Kryvyi Rih for 2018-2020 allowed the authors to make a conclusion about the social direction of the expenditure policy, which is characterized by a constant increase in the need for the financial resources for the social expenditures and requires the constant growth of the local budget revenues. However, in the context of the general economic instability and the long-term development of the COVID-19 pandemic, it is difficult for the city to compensate for losses and to ensure the effective development. The authors offered a set of the strategically important measures that will help increase revenues to the city’s budget. Among these measures: strengthening the fruitfulness of cooperation with stakeholders in terms of job creation; development of economic platforms to promote the convergence of the interests of participants in the resource system, formed on the model of the interaction between the government and business and the formation of the economic basis of the community development and the joint social responsibility of the government and business for the future of the community; creating a favorable business and investment environment for business development and taxation system culture.

Item Type: Article
Uncontrolled Keywords: local budget, budget revenues, own revenues of local budgets, official transfers, tax revenues, non-tax revenues
Subjects: Research materials > Journal articles
Research materials > Journal articles > Management and Administration
Academic journals of DonNUET > Bulletin of DonNUET, series «Economics»
Divisions: Educational and Scientific Institute of Economics, Management and Administration > Department of Finance, Accounting and Taxation
Depositing User: Адміністратор репозиторію
Date Deposited: 02 Nov 2021 16:04
Last Modified: 02 Nov 2021 16:20
URI: http://elibrary.donnuet.edu.ua/id/eprint/2387

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