Financial mechanism of the territorial society budget formation
Journal Title: Економічний вісник університету - Year 2017, Vol 1, Issue 34
Abstract
The subject of research is budgeting peculiarities of local communities in developed economies, financial and organizational basis. A research purpose is to study the experience of budgeting of local communities in developed economies, development of the main provisions, methods and tools of implementation. Methodologyofresearchareworksofleadingdomesticandforeignscientistsonlocalbudgets. As the research methods used systemic and structural approaches, methods of analysis and synthesis, comparison and scientific abstraction. Results of research is to identify the characteristics and systematization basic principles budgeting of local communities in developed economies. Industry of application of results. Fiscal policy of the state to local communities and instruments for its implementation. Conclusions. The experience of foreign countries with developed economies shows that the characteristic units is the availability of sufficiently developed system of local taxation with high respect of the legal autonomy of local taxes and fees, determining the order of their charges and fees. Legislation developed economies adapted to the realities of modern life and the requirements of economic development of society. As a result of deep analysis unitary experience of countries such as Poland and Lithuania in the field of local budgets should be noted the development of transformational management models regions.
Authors and Affiliations
Sergey Zelyk
Інтегроване управління лісокористуванням
Актуальність теми дослідження. Реалізація в Україні Стратегії сталого розвитку «Україна – 2020», що визначає мету, вектори руху, дорожню карту, першочергові пріоритети та індикатори, зокрема, соціально-економічних, орган...
Інвестиційне забезпечення інноваційного розвитку підприємств аграрного сектору
В статті досліджено теоретичні і практичні аспекти інвестиційного забезпечення інноваційного розвитку підприємств аграрного сектору. Уточнено теоретичну сутність поняття «інвестиційне забезпечення», оцінено ста...
The new paradigm for managing the post-socialist countries in a market economy
The results of the applied management paradigm at all economic levels showed its inadequacy and the need of a new management paradigm. In the paper are presented the reasons that justify this need and the distinguishing...
Formation of accounting-analytical information in receivables management enterprise
Subject of research are theoretical, methodological and practical aspects of account receivables. Aim of research purpose of the study is a synthesis of scientific approaches to reflect the accounting receivables. Work m...
Problems of reforming of tax system of Ukraine
The subject of research is process of study and analysis of the current state and problems of reforming of tax system of Ukraine in the transformation period. The aim of the study is to assess the dynamics and structure...