FACTORS STRENGTHENING THE TAX BASE OF LOCAL BUDGETS

This article examines the factors affecting tax revenues of local budgets. In particular, the role of tax revenues in the formation of revenues of the State and local budgets, the share of tax revenues of local budgets in the general structure of revenues of local budgets, the structure of tax and non-tax revenues of local budgets and their tendency to change, the structure of revenues of local budgets in the context of regions have been analyzed. Based on the results of the study, some problems have been identified related to the formation of the base of tax revenues of local budgets, scientific proposals and practical recommendations have been developed, aimed at strengthening the base of tax revenues of local budgets