MODERN TRENDS OF THE FORMATION OF BASIC FINANCIAL INSTITUTES OF LOCAL SELF-GOVERNMENT IN UKRAINE
Journal Title: «Публічне управління і адміністрування в Україні» - Year 2018, Vol 7, Issue
Abstract
The research paper deals with the main financial institutions of local self-government, which operate in Ukraine from the perspective of both the scientific and practical aspect of their functioning and the feasibility of the existence of one or another institution. In the course of their study, a number of positions of scholars who conducted research on the financial aspect of local government activity from the point of view of public administration, economy and law were taken as a basis. In particular, it has allowed to identify the following institutions of local self-government: the institution of local budgets as the main institution; the institution of extrabudgetary funds; the institution of local loans; the institution of municipal property objects; the institution of public service finance. It was determined that the references of the individual authors to the existence of utility companies as objects of local self-government, utility payments are not appropriate, since in the first case they are covered by municipal property objects, which include in their structure all the property belonging to the territorial community, including utility companies, and in the second – utility payments are received by utility companies and are covered by the finances of these utility companies belonging to the territorial communities. In turn, the analysis of scientific works allowed to determine the most thorough and complete list of financial institutions of local self-government, and, among other things, allowed to distinguish the tax component as a separate institution, which includes tax payments classified as local, and national taxes with the funds collected transferred to territorial communities.
Authors and Affiliations
С. А. Дяченко
Keywords
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