РЕГІОНАЛЬНІ АСИМЕТРІЇ ПОДАТКОСПРОМОЖНОСТІ ОБ’ЄДНАНИХ ТЕРИТОРІАЛЬНИХ ГРОМАД

It is researched the current state of tax capacity of united territorial communities in the context of regional asymmetry of socio and economic development in the article. It is analyzed the state of regional asymmetry in Ukraine on macroeconomic and budget indicators: gross regional product per capita, wages per full-time employee, the share of official transfers in the consolidated budget revenues of the region, the share of gross regional product redistributed through the consolidated regional budget taxes. It is determined that in the pre-reform period (2013—2014) in Ukraine there was a socio and economic development of regions with regional asymmetry in size of gross regional product per capita and the share of official transfers in the revenues of consolidated regional budgets. The wages in the regions, the tax revenues of which are the basis for determining the tax capacity of regions, have been varied at a level that allows us to assert the homogeneity of the regions due to this feature. The regional asymmetry of the tax capacity of the united territorial communities is analyzed in detail according to the following features: the average index of the tax capacity of the united territorial communities of the region; the growth rate of tax capacity of the united territorial communities of the region; the degree of differentiation of the tax capacity of the united territorial communities within the region. It is proved that a high level of tax capacity of the united territorial communities with a simultaneous decrease in its growth was determined in Poltava and Dnipropetrovsk regions. The part of the Central and North-Eastern regions are defined as transformational regions, where the tax capacity index of the united territorial communities shows the positive dynamics and use of different types of horizontal alignment; Western and Southern regions — are regions where there is a low level of tax capacity with positive dynamics. It is substantiated and empirically proved the existence of a direct and strong connection between the gross regional product and the tax capacity of the united territorial communities within the region.