Suchergebnisse

Subject of research are local budgets. The aim of the study is analysis of inter-budgetary relations in the formation of local budget revenues. The methods used during the study: generalization, comparative analysis, statistical and other research methods. The results of the work. It is noted that it is one of the most difficult tasks in the field of state and local finances. The problems of forming the revenue base of local budgets in Ukraine are described. Approaches to the formation of the system of intergovernmental relations are indicated. The current most pressing problems in the field of intergovernmental relations are analyzed; priority direction of delimitation of income sources between local budgets. Measures that need to be taken to further improve intergovernmental relations are proposed. The scope of the results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local authorities, city and district councils, united by territorial communities for the formation of financial resources. Conclusions. The adoption of the new version of the Budget Code of Ukraine stimulated the formation of a balanced budget policy that will promote regional economic growth taking into account national and regional interests, the introduction of new tools to stimulate regional development and development and improvement of intergovernmental relations. The introduction of a new version of the Budget Code in 2010 provided new approaches to budget planning aimed at increasing the revenue base of local budgets.