Abstract:

Local budgets are the financial basis for the development of territorial communities. Effective management of local budget revenues to fulfill social and financial responsibilities is extremely important. In wartime, the impact of a number of factors is difficult or impossible to predict and take into account when planning and executing the budget. Theoretical approaches to the management of local budget revenues and the experience of filling the revenue side of local budgets in foreign countries are considered. The methodology of ABC-analysis and XYZ-analysis of local budget revenues is considered, and the distribution by groups is proposed to be carried out according to the Pareto rule. The authors analyzes the number and dynamics of the composition of local budget revenues of Ukraine and the structure of local budget revenues in 2019-2022, and forms a matrix of results of the ABC-XYZ analysis of local budget revenues in 2019-2022. The authors proposes to use the ABC-analysis and XYZ-analysis algorithm in the management of local budgets of territorial communities in practice, in order to effectively manage the forecasting process and ensure a sufficient level of local budget revenues in Ukraine.

Keywords:

State budget, local budget, sources of local budget revenues, management of budgetary resources, transfers, ABCanalysis, XYZ-analysis.

JEL Codes:

H 72; R 50; R51.

How to Cite:

Valentyn Dranus, Liubov Dranus, Pavlina Fuhelo, Tetiana Lunkina and Oleksandra Stoian. Peculiarities of Local Budget Revenues Management in Ukraine Under Martial Law. [ref]: vol.22.2024. available at: https://refpress.org/ref-vol22-a3/