LEGAL ENSURING THE EFFICIENCY OF LOCAL BUDGETS

Introduction. The effectiveness of local budgets is one of the key factors in the development of local self-government and ensuring the well-being of citizens. It depends on a number of factors, including a clear and transparent legal framework that regulates the budget process at the local level. In the conditions of decentralization of powers and financial resources in Ukraine, the issue of legal protection of the effectiveness of local budgets becomes especially urgent. The goal is to study legal support for the effectiveness of local budgets based on the analysis of the current legislation of Ukraine. Research materials and methods: 1) regulatory and legal support for this research topic; 2) works of domestic and foreign authors conducting scientific and practical research in the field of state formation. The results. In this work, the authors conducted a comprehensive study of the legal basis of the formation, distribution and use of local budgets in Ukraine. The key factors influencing the effectiveness of local budgets have been determined, in particular: clear demarcation of the powers of authorities regarding the formation and implementation of budget policy; balance of the income and expenditure parts of the budget; transparency and accountability of the budget process; effective budget control system. The problems of legal ensuring the effectiveness of local budgets in Ukraine are analyzed, which include the imperfection of budget legislation; insufficient financial support of local self-government; low level of budget literacy of officials and citizens; inefficient budget control system. Prospects. The results of the study can be used to improve legal support for the effectiveness of local budgets in Ukraine, increase the level of budget literacy of officials and citizens, and strengthen control over the use of budget funds. In the conditions of martial law, the process of budget formation acquires a number of features that are taken into account by the authors: the allocation of priority expenditures for defense, state security, ensuring the livelihood of the population affected by military actions, providing humanitarian aid; financing measures to restore destroyed infrastructure.