TAX REVENUE TO LOCAL BUDGETS UNDER THE CONDITIONS OF BUDGET DECENTRALIZATION

Abstract

The article is devoted to the research and evaluation of the current state of local budget revenues in the context of implemented budget decentralization reform. The purpose of the article is to study and evaluate the state of local budget revenues in the context of implemented budget decentralization reform. The author has studied the practice of forming tax revenues of local budgets and determined the role of taxes in the formation the revenue part of local budgets. He has analyzed  the structure of tax revenues and defined special features of their differentiation between budgets of different levels in the context of changes in budget and tax legislation under the conditions of budget decentralization.