Theoretical and legal issues of development of budgetary relationships under conditions of decentralization of power in Ukraine
Journal Title: Альманах права - Year 2018, Vol 9, Issue 9
Abstract
The article analyzes theoretical and legal issues of the development of budgetary relationships under conditions of decentralization of power in Ukraine. In particular, author pays attention to the fact that the development of these relations is stipulated by the specific of the development of the state in the modern period and the directions of general state policy and in the budget sphere. Budgetary law is intended to ensure implementation of the state budget policy and this sphere is an institution of financial law, which is in the stage of development and improvement. This applies to theoretical and practical aspects of budgetary law. The necessity of rethinking and detailing the theoretical concepts of budgetary law is linked to peculiarities of the development of budgetary relations, which is now characterized by the implementation of the budgetary reform in Ukraine. Budgetary reform is an important condition for the decentralization of power in Ukraine. Therefore, the budgetary legislation of Ukraine is dynamically developed in the direction of consolidating new forms of budgetary activity, as well as new concepts and categories developed on the one hand by the financial and legal science, and, on the other hand, – conditioned by the requirements of the practice of budgetary activity. At the same time, general concept of budgetary law needs in-depth analysis and detail consideration of the development of budgetary legal relationships. Decentralization of power involves the transfer of power from the center to the local level, which should also be accompanied by the strengthening of local budgets. This is largely dependent on the level of autonomy of local selfgovernment. The article researches on the nature of local budgets changes, reviews recent research on the this concept and its features under current conditions. Taking into account the development of budgetary relationships in the context of decentralization of power in Ukraine, increasing the role of local self-government and strengthening its financial basis, local budgets are the key to the independence of local self-government bodies in fulfilling their tasks and functions. The development of various forms of ownership directly affects the development of local budgets that are owned by local communities. In the modern period, the social orientation of local budgets, in which the funds are accumulated, at the expense of which the interests of the population of the respective local communities are realized, becomes of special importance. Also, in the development of market relationships, the role of budget forecasting is increasing. At the same time, the dynamism and, in a large sense, the contradictory nature of economic processes both on the global level and in Ukraine, in particular, require additional guarantees of ensuring the stability of local budgets through the creation of mandatory reserves and their consolidation at the legislative level.
Authors and Affiliations
Nataliia Isayeva
Keywords
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