Forming the Territorial Communities' Local Budgets in Ukraine Under Decentralization: Current Condition and Management Tasks

الموضوعات :

Khrystyna Patytska ¹ , Olena Panukhnyk ² , Nazariy Popadynets ³ , Irina Kramarenko ⁴

1 - SI “Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine”, Lviv, Ukraine
2 - Ternopil Ivan Puluy National Technical University, Ternopil, Ukraine
3 - SI “Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine”, Lviv, Ukraine
4 - Mykolaiv Interregional Institute of Human Development of the “Ukraine” University, Mykolaiv, Ukraine

تاريخ الإرسال : 09 الثلاثاء , ربيع الثاني, 1442 تاريخ التأكيد : 09 الثلاثاء , ربيع الثاني, 1442 تاريخ الإصدار : 17 الجمعة , جمادى الأولى, 1442

الکلمات المفتاحية: Budgetary Capacity, Tax revenues, Territorial communities, Local budgets, Efficiency of the use of budgetary capacity by revenues,

ملخص المقالة :

The budgetary capacity with the tax component as its key aspect is the basis for forming local budgets of a territorial community. The paper outlines the methods for diagnostics of the budgetary capacity of territorial communities by revenues aimed at providing a comprehensive quantitative and qualitative assessment of the status, strengths, and weaknesses of the economy of an administrative-territorial unit and determining the place and role of the local budget in ensuring the socio-economic development of the territory. The main objectives of the suggested methods are to analyze local budget revenues, identify sources and patterns of their formation, study the structure of own revenues of community budgets, justify the dependence of the characteristics of local budgets forming in territorial communities on the level of their socio-economic development and management features. As a result of the conducted research, the problems of filling local budgets were identified, and directions of budgetary capacity increase were substantiated.

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