FINANCE. TAXES. CREDIT УДК 336.1:352 JEL: H70 GORIKHOVSKYI Maksym1, OGANESYAN Valerik2, VOZNYUK Svitlana3 1Professional College of Economics, Law and Information Technologies of Kamyanets-Podilsky Tax Institute, Research ID : http://www.researcherid.com/rid/ I-7487-201 FORMATION OF TERRITORIAL COMMUNITIES’ REVENUES DURING THE WAR AND POST-WAR RECONSTRUCTION (on the example of Kamyanets-Podilsky district, Khmelnytsky region) 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. Keywords:revenues of territorial communities; budget; decentralization; local finance; tax revenues; non-tax revenues; revenues from capital transactions; intergovernmental transfers.
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