IMPROVEMENT OF LOCAL BUDGETS IN UKRAINE
Journal: Journal Association 1901 SEPIKE (Vol.1, No. 03)Publication Date: 2013-12-31
Authors : Oleksii Chugunov;
Page : 76-79
Keywords : local budget; taxes; intergovernmental relations; program-target method of budgeting.;
Abstract
The nature features and tools of local budget formation in the economy‟s transformational conditions are considered in this article. The changes of the structure of local budgets and intergovernmental transfers in the context of the innovative provisions of the Budget and Tax Codex of Ukraine are indicated. Priorities of the formation of local budgets in Ukraine in short-term period are determined. Ways of the improvement of local budget system in Ukraine are defined.
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