LOCAL BUDGETS IN THE CONDITIONS OF DECENTRALIZATION: PROBLEMS OF FORMATION AND DIRECTIONS OF REFORMATION
Journal Title: Бізнес-навігатор - Year 2018, Vol 1, Issue 44
Abstract
The article is devoted to the innovations of the current budget legislation on the formation of local budgets under the conditions of financial decentralization. The author considers peculiarities of the introduction of a new model of intergovernmental fiscal relations, which is connected with the increase of the role of local authorities, expansion of authority at the local level. The monitoring of the budget of Chernivtsi Region made it possible to reveal the problems of financial support of regional development in the system of financial relations of state authorities and local self-government. The problematic aspects of intergovernmental relations, which are directly related to the financial capacity of local authorities, are especially highlighted, particularly as regards the implementation of powers delegated by the state. The ways to strengthen the financial basis of local budgets are proposed.
Authors and Affiliations
V. I. Roshylo
Keywords
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