Концептуальні підходи до вдосконалення механізму фінансового забезпечення місцевого самоврядування в Україні в умовах децентралізації
Conceptual approaches to improving the mechanism of financial provision of local self-government in Ukraine in the context of decentralization

Author(s): Viktor Ogarenko, Yuliana Kozachenko
Subject(s): Politics / Political Sciences, Economy, National Economy, Governance, Public Administration, Public Law, Public Finances, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: financial security; local government; income; expenses; local budgets; taxes; resources
Summary/Abstract: Found that the current system of budget funding expenditures of local budgets, which is formed on a sectoral basis, is flawed and needs revision. Defined, decentralization of power while the distribution of authority and responsibility for violation of budget legislation between the control center and the regions is key to providing the financial basis of local government. The mechanism of financial support for local governments, which will consist of three units of local budgets, taxes and charges resource (rent) payments and tax revenues.

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