Tax and Non-Tax Flows of United Territorial Communities
Alieksieiev I. V., Paranchuk S. V., Chervinska O. S.

Alieksieiev, Ihor V., Paranchuk, Stepan V., and Chervinska, Oksana S. (2019) “Tax and Non-Tax Flows of United Territorial Communities.” The Problems of Economy 3:186–193.
https://doi.org/10.32983/2222-0712-2019-3-186-193

Section: Finance and banking

UDC 336.225

Abstract:
Under conditions of decentralization, especially taking into account the creation and establishment of united territorial communities (UTC), there is a need to transfer financial resources to a different than earlier, primary, level of financing of socio-economic programs. Changing the direction of budgetary funds flows requires studying a number of aspects of the transformation of the budgetary and tax systems. In particular, there is a need to study tax and non-tax flows in the functioning of the united territorial communities. The article justifies the introduction of the concept of tax and non-tax (financial) flows, in particular, in the context of the united territorial communities. It is determined that the use of the category “flows” for tax and non-tax payments or budget revenues at various levels is a first step necessary for further research with the use of economic and mathematical methods. The concept “flow” is more tight-laced in terms of both physical representations and mathematical methods of data processing. The paper suggests introducing the categories of “tax flow” and “non-tax flow” into financial terminology. Tax and non-tax flows (revenues) of the local budgets of Ukraine and the budgets of the united territorial communities are analyzed. The analysis of these revenues in the local budgets of regions of Ukraine showed that all items of revenues increased during the study period, the largest increases being observed for the personal income tax, single tax, corporate income tax and basic subsidy. The data on the dynamic pattern of creating united territorial communities in Lviv region are given. An analysis of the structure of actual revenues and costs of general and special-purpose funds of UTCs of Lviv region is carried out, corresponding calculations are made.

Keywords: tax and non-tax (financial) flows, united territorial communities.

Tabl.: 3. Bibl.: 13.

Alieksieiev Ihor V. – Doctor of Sciences (Economics), Professor, Head of the Department, Deparment of Finance, National University «Lviv Polytechnic» (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: Ihor.v.alieksieiev@lpnu.ua
Paranchuk Stepan V. – Candidate of Sciences (Economics), Professor, Professor, Department of Finance, National University «Lviv Polytechnic» (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: Stepan.V.Paranchuk@lpnu.ua
Chervinska Oksana S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, National University «Lviv Polytechnic» (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: oksana.s.chervinska@lpnu.ua

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