FORMATION FEATURES OF LOCAL BUDGET REVENUES IN UKRAINE UNDER FISCAL CHANGES

Abstract

This article investigates the question of formation features of local budget revenues in Ukraine under fiscal changes. The
author examines the main aspects of the changes in the volume of local budgets in Ukraine without intergovernmental trans-
fers and official transfers received from government. The article also examines changes in the composition and structure of
local revenues due to the budget and tax changes, and changes in the types of transfers received by local budgets. The research
is to determine the direct dependence of local budget changes on legislative changes in the budget and tax area of Ukraine.