Досвід формування бюджетів територіальних громад у країнах з розвинутою економікою
Financial mechanism of the territorial society budget formation

Summary/Abstract: The subject of research is budgeting peculiarities of local communities in developed economies, financial and organizational basis. A research purpose is to study the experience of budgeting of local communities in developed economies, development of the main provisions, methods and tools of implementation. Methodology of research are works of leading domestic and foreign scientists on local budgets. As the research methods used systemic and structural approaches, methods of analysis and synthesis, comparison and scientific abstraction. Results of research is to identify the characteristics and systematization basic principles budgeting of local communities in developed economies. Industry of application of results. Fiscal policy of the state to local communities and instruments for its implementation. Conclusions. The experience of foreign countries with developed economies shows that the characteristic units is the availability of sufficiently developed system of local taxation with high respect of the legal autonomy of local taxes and fees, determining the order of their charges and fees. Legislation developed economies adapted to the realities of modern life and the requirements of economic development of society. As a result of deep analysis unitary experience of countries such as Poland and Lithuania in the field of local budgets should be noted the development of transformational management models regions.

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