Non–tax revenues in the local budget revenues system

The article deals with the theoretical and methodological foundations of non-appropriation forms part of GDP. It characterizes individual components of tax revenues. It defines methods, types and sources of non-tax revenues of local budgets. It analyzes the dynamics of composition and structure of revenues of local governments and their associations, district and regional budgets from productive activities, property and property rights, public services and resources. It outlines fiscal and economic potential of income from the capital. It has grounded possible ways to improve the efficiency of alternative sources of local budgets in the context of fiscal decentralization.

Keywords: local budgets, revenues of local budget, non-tax revenues, revenues from the capital.