Аналіз податкових надходжень у регіональному розрізі

Abstract

У статті виконаний огляд наявних досліджень науковців щодо аналізу податкових надходжень загалом та у регіональному розрізі, зокрема окреслено основні проблеми з даної тематики. Виконаний аналіз податкових надходжень до обласних бюджетів України, зокрема, надходження податку з доходів фізичних осіб, податку на прибуток підприємств, рентна плата. Міститься порівняльний аналіз надходжень з даних податків за 2015 та 2017 рр.. Зроблені висновки щодо напрямків необхідних подальших досліджень. The article substantiates the importance of analyzing tax revenues in regional dimention in connection with the economic strategy of Ukraine of balancing budgetary resources. The article includes an overview of existing researches of scientists on the analysis of tax revenues in general and in the regional dimention in particular, outlines the main problems in this subject. The analysis of general tendencies of revenues of local budgets in recent years has been carried out. An analysis of the trends of changes in tax revenues by regions is made by comparing tax revenues of region budgets for 2015 and 2017. In particular, such tax revenues as tax on personal income, corporate income tax, rent payment. In the course of the investigation, it was found that despite the significant increase of revenues of tax on personal income in 2017 compared to 2015, the share of revenues from this tax to region budgets has practically remained unchanged, despite a significant increase in the minimum wage. The exception is the Kherson region, which borders the Autonomous Republic of Crimea. In the course of the in vestigatio, a significant absolute increase in corporate income tax revenues was found in the Dnipro and Zhytomyr regions and a decrease in this figure in the Poltava, Zaporizhia and Volyn regions. The share of this tax among revenues of region budgets did not change significantly. In addition, during the investigation, an increase in rent payment revenues in all areas studied was found. The share of rent payments among the region budget revenues does not change significantly. The article concludes about the tendency of the growth of the share of income from tax on personal income in the revenues of region budgets and the slight decrease in the share of corporate income tax and rent payments. In the article the author makes the assumption that the growth of minimum wage for 2015-2017 is proportionally offset by the shadow of this wage in virtually all regions of Ukraine.