Local budgets in conditions of decentralization: theoretical aspects
The periodization of the development of the system of local budgets in the conditions of independence of Ukraine is considered, namely 4 periods: 1990-2000 2001-2009, 2010-2013, 2014 and to date, the basic regulations which were accepted in this period and had the greatest influence on development of the budget system, as well as the main changes that have occurred during this period. The main legislative acts from 2014 were: Sustainable Development Strategy "Ukraine - 2020", the Concept of reforming local self-government and territorial organization of power in Ukraine, the Law of Ukraine "On Amendments to the Budget Code of Ukraine", the Law of Ukraine "On Voluntary Association of Territorial Communities" »And Methodology of formation of capable territorial communities. The approaches of Ukrainian scientists to the interpretation of the concept of "local budgets" are studied, namely: Khodorovych I., Kravchenko V., Oparin V., Vasylyk O., Kyrylenko O., Gaponyuk M., Yatsyuta V., Sazonets I., Hrynko T., Prydatko G., Bechko P., Rolinsky O ., Matveeva O., Vlasyuk N., Medinska T., Melnyk M., Nikolaeva O., Maglaperidze A.. The structure of the budget system and the place of local budgets in it are considered. The normative legal acts that had an impact on the formation of budget and tax decentralization have been identified. The main changes in the process of formation and implementation of local budgets in the period of decentralization of budget resources and expenditure powers of local governments, namely: reform of local government and territorial organization of government; the process of formation of sufficient financial and organizational conditions for the development of territorial communities has been launched; independent formation of local budgets is allowed regardless of the terms of adoption of the state budget; introduction of a system of equalization of tax capacity of territories; existing taxes and fees have been reformed. The results of changes in fiscal policy are the formation of capable territorial communities capable of effectively exercising local self-government, ensuring the expansion of their economic potential, effective implementation of assigned functions and strengthening democracy and the formation of civil society at the local level.
2. Pelekhatyi A.O. (2020). Instytutsiino-pravove zabezpechennia formuvannia ta realizatsii biudzhetnoi polityky rozvytku terytorii Ukrainy [Institutional and legal support for the formation and implementation of budget policy for the development of the territories of Ukraine]. Svit finansiv- World of Finance, 62 (1), 140-151.
3. Haponiuk M.A., Yatsiuta V.P., Buriachenko A.Ie., Slavkova A.A. (2002). Mistsevi finansy [Local finance]. Kyiw: KNEU, 184.
4. Kravchenko V.I. (1999). Mistsevi finansy Ukrainy [Local Finance of Ukraine]. Kyiw: Znannia, 487.
5. Oparin V.M., Fedosov V. M., Yukhymenko P. I. (2017). Publichni finansy: geneza, teoretychni kolizii ta praktychna kontsep-tualizatsiia [Public finances: genesis, theoretical collisions and practical conceptualization]. Finansy Ukrainy - Finance of Ukraine. 2110-128.
6. Vasylyk O.D. (2000). Teoriia finansiv [Theory of finance]. Kyiw: NIOS,. 181.
7. Kyrylenko O. P. (2000). Mistsevi biudzhety Ukrainy (istoriia, teoriia, praktyka) [Local budgets of Ukraine (history, theory, practice)]. Kyiw: NIOS, 322.
8. Kolomiiets I. F., Pelekhatyi A. O. (2017). Teoretyko-praktychni aspekty formuvannia obiednanykh terytorialnykh hromad v Ukraini [Theoretical and practical aspects of the formation of united territorial communities in Ukraine]. Ekonomika Ukrainy – Economy of Ukraine. Kyiv. 4 (665), 46-55.
9. Matvieieva O. Iu. (2010). Vykorystannia ekonomichno oriientovanoho pidkhodu do vyznachennia poniattia «mistsevi biudzhety» yak osnovy finansovoho zabezpechennia mistsevoho samovriaduvannia. Derzhavne upravlinnia ta mistseve samovriaduvan-nia - Public administration and local self-government. Vol. 2. URL: http://www.dridu.dp.ua/vidavictvo/2010/2010_02%285%29/10moyzms.pdf
10. Vlasiuk N.I. (2016). Otsiniuvannia fiskalnoi efektyvnosti mistsevoho opodatkuvannia [Assessing the fiscal efficiency of local taxation]. Naukovyi visnyk NLTU Ukrainy [Scientific Bulletin of NLTU of Ukraine]. 26.6, 68-73.
11. Nikolaieva O.M., Mahlaperidze A. S. (2013). Mistsevi finansy [Local finance]. Kyiw: Tsentr uchbovoi literatury, 354.
12. Pelekhatyi A.O. (2020). Biudzhetna polityka rozvytku terytorii: metodolohiia doslidzhennia [Budget policy of territorial devel-opment: research methodology]. Biznes inform - Business Inform, 3, 476-484.