Cheberiako O. "Interbudgetary relations in the unitary budget system of Ukraine".

The dissertation is all-inclusive research in the field of the theory and practice of interbudge-tary relations in the unitary budget system of Ukraine. The economic nature and essence of the inter-budgetary relations under the circumstances of the state unitarity are analysed. The particular atten-tion is paid to the financial instruments and methods of budget regulation and the role of interbudge-tary relations in the ensuring the flattening of social and economic development of territories. The distinctions in the financial provision of the subjects of the unitary budget system of Ukraine are ex-plored. The thesis considers the working practice of demarcation of incomes and expenses between budgets at different levels, the instruments and features of financial assistance to local budgets under the circumstances of the budget unitarity. The directions of reforming in Ukrainian interbudget rela-tions, the ways of optimisations the resources allocation between budgets and the improvement the financialprovision of the social and economic development of territorial communities are substanti-ated.