FORMATION OF TERRITORIAL COMMUNITIES’ REVENUES DURING THE WAR AND POST-WAR RECONSTRUCTION (on the example of Kamyanets-Podilsky district, Khmelnytsky region)

Abstract

The war made adjustments to the planning and execution of territorial communities’ revenue budgets, affecting significantly the filling and financial stability of the budgets. In the example of Kamyanets-Podilsky district, Khmelnytsky region, the structure of territorial communities’ revenue budgets, which consist of various sources, was analyzed and evaluated. The main revenue sources are taxes, levies, and other mandatory payments paid by the population and enterprises. Subsidies from state and regional budgets can also count as the revenues of territorial community.

Each community in the Kamyanets-Podilsky district was studied with the division of the communities into two groups, which made it possible to analyze and identify patterns in the forecasting and execution of revenue budgets. The role of each type of taxes in the formation of the community budget was considered, and determined.

A detailed analysis of the structure of the ways of local revenue budget formation revealed an increasing flow, and increase in tax revenue in the "PIT - received by military personnel" structure. Mobilization processes affect the increase in the number of individuals who have employment and high wages, which positively affects the increase in revenues, but when forecasting the budget, it is necessary to take into account that after the victory, demobilization processes will take place and revenues will decrease.

The impact of decentralization on the independence of territorial communities from the state budget, their ability to independently secure their revenues and the level of dependence on state subsidies were examined. It was concluded that the formation of territorial communities’ revenue budgets during the war and post-war reconstruction was a complex process that required a comprehensive approach and the cooperation of all stakeholders.