МЕСТНЫЕ БЮДЖЕТЫ – КАК ОСНОВА ФОРМИРОВАНИЯ БЮДЖЕТНОГО ПОТЕНЦИАЛА РЕГИОНА
LOCAL GOVERNMENTS – AS THE BASIS OF FORMATION OF BUDGET POTENTIAL OF THE REGION

Summary/Abstract: The effectiveness of the budget system of Ukraine is largely determined by the availability of financial resources in the region. The budget system of the region is a leader in determining its financial condition and characterized by certain parameters that can be expressed in terms of fiscal capacity. The aim of the article is the generalization of theoretical approaches to the essence of the budget potential of the region, to develop a model of its formation and determine the factors that influence the potential increase in the budget.

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