BUSINESS INFORM №3-2018

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Section: Finance, Money Circulation and Credit
UDC 336.1:352
Filimoshkina I. O.
The Fiscal Effects of the Functioning of the Enterprises with Communal Form of Ownership (p. 295 - 303)
The article is aimed at identifying peculiarities of functioning of communal enterprises and to assess their impact on the formation and use of financial resources of local authorities. The place of communal enterprises in the general system of enterprises of the communal sector of economy has been defined and the factors, complicating the procedure of analysis of activity of communal enterprises together with estimation of their influence on both profitable and expense parts of local budgets, have been allocated. The changes in the quantitative composition of communal enterprises and employees to them have were analyzed, the tendency of growth of loss-making activity of such enterprises, as well as the significant increase of local budgets expenses for covering losses of such enterprises, has been identified. The fiscal effects of functioning of communal enterprises for local budgets of different levels have been assessed. The presence of a clear tendency to increase the load on the expenditure part of local budgets in terms of financing of communal enterprises in view of the practically absent positive fiscal effects from them has been identified. It has been determined that the distribution of income tax revenues from enterprises with communal form of ownership between the levels of budgets is uneven. The basic principles which should become the basis of functioning of communal enterprises and their management in Ukraine have been indicated.
Keywords: communal enterprises, communal sector, financial resources, local authorities.
Fig.: 4. Tabl.: 3. Bibl.: 19.

Filimoshkina Inna O. – Postgraduate Student, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Filimoshkina, Inna O. (2018) “The Fiscal Effects of the Functioning of the Enterprises with Communal Form of Ownership.” Business Inform 3:295–303.

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