Baranova V. Development of the interbudget attitudes in Ukraine

The object of study – system of division of the incomes and charges of the budgets of different levels. The purpose of study is theoretical substantiation, development of the methodical approaches and recommendations directed on improvement of processes of development of the interbudget attitudes on the basis of specification of the conceptual device, development of model of definition of expediency of a correcting of factor of alignment in calculation of volumes of transferts, diversification of sources of the financial help to regions and development of the approach of definition of productivity of introduction of interbudget transferts. The methods used in the research are: theoretical generalization and comparison, statistical and graphic analysis, system and complex approaches, formalization and econometrical of the analysis. The practical value of the received results consists in disclosing processes of development of the interbudget attitudes, application of the offers of amplification of the financial help to regions, introduction of the methodical approach to updating factor of alignment and methodical recommendations concerning definition of a rating of productivity of application interbudget transferts. All this can be used in sphere of formation of the budget, legislative activity on the questions of budget and state finances. The dissertation is devoted to development of the methodical approaches and recommendations directed on improvement of processes of development of the interbudget attitudes. The essence and contents of concept «the interbudget attitudes» is opened; the further development has received disclosing processes of development of the interbudget attitudes; the experience of foreign countries is analyzed, the directions of its application in Ukraine are determined. Are generalized factors of change of directions of the budget attitudes between separate components of the budgets of different levels; the bases of formation, granting and development interbudget transfers in Ukraine are investigated. The questions of definition of sources of the financial help to regions are considered, improvement of analytical accounts formulation of the approach, estimation of productivity of application interbudget transfers are considered.