Узагальнення наукових підходів до розуміння сутності бюджетного потенціалу регіону
Synthesis of Scientific Approaches to Understanding the Nature of Budgetary Potential of the Region

Summary/Abstract: This article investigates scientific approaches to understanding the nature of the budget potential. In particular, it was found that the financial basis of state authorities’ actions is the budgets of the areas and therefore sustainable development of local government area is determined by the amount of financial resources accumulated in the budget of the area – budget capacity. In examinations the scientific approaches to understanding the nature of budgetary potential of the region are generalized, the main factors that influence on it are defined, the classification of the budget potential is justified. In conclusion, we would like to say that fiscal potential of the region should be the basis of the planning budget revenues in the region, since the availability of information on the state of budget potential of the region forming will allow to concentrate an efforts on the most important areas of development of the region, to determine the reserves of funding, to ensure the effective control of the mobilization and use of funds.

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