REALIZATION OF THE POLICY OF DECENTRALIZATION OF LOCAL AUTHORITIES IN THE CONDITIONS OF THE PROVISION OF THEIR FINANCIAL PERSONALITY
Journal: International Scientific Journal "Internauka" (Vol.2, No. 40)Publication Date: 2017-12-31
Authors : Rotar Anna;
Page : 67-70
Keywords : budget decentralization; local self-government; local budget revenues; budget system;
Abstract
In the article the peculiarities of the implementation of decentralization processes in Ukraine and the formal assessment of the impact of the intergovernmental fiscal reform on the revenue part of the budget of the city of Chernivtsi on the basis of the analysis of the reporting on the budget and finances of the city of Chernivtsi are explored. Positive and negative consequences of fiscal reform in Ukraine are considered. On the basis of the conducted analysis, the ways of solving problems of economic growth of the territories and priority directions of financial policy of local self-government bodies are formed. It is established that effective financial policy of local self-government bodies should be aimed at creating favorable conditions for sustainable socio-economic development of territories, the formation of new, adapted to the present realities, associations of territorial communities in the conditions of decentralization of budget relations and taking into account the peculiarities of the economic and political situation in country.
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