Maksymova L. Formation of local budgets of region in the mechanism of budgetary regulation

In the dissertation the economic essence of local budgets is opened as making system of social and economic development which represents set of the financial and economic relations arising during redistribution of total additional cost of region with the purpose of formation and use of financial resources of territorial bulks, directed on social security and economic growth of administrative and territorial units.The structurally functional model of system of regulation of the budget of the region, based on integration of state regulation into sphere of profitable and account parts of local budgets, interbudgetary relations, deficiency of the budget of region is offered in view of a tax policy and dynamics of economic development of region.Experience of the countries with the advanced market and transitive economy in questions of functioning of local budgets is generalized and systematized: the degree of budgetary centralization, dynamics of structure of profitable and account parts of the budget is determined.Influence of tax loading on formation of a profitable part of the budget and economic development of region and its administrative and territorial units, influence of densities of total receipts in the consolidated budget in territory of region and its administrative-territorial units in the corresponding total additional cost on real total receipts in the consolidated budget and on real total additional cost is determined.Influence of system of regulation of interbudgetary relations on economic growth of region and its administrative-territorial units is determined, the interrelation of an account part of local budgets of region and a parameter of total additional cost of areas and cities of regional submission on a corresponding interval of time and with a log in time is established.