Nikolayeva O. The interaction of the local bodies of the executive and local authority in realization of the budget attitudes

Object of research - functioning of the local budgets within the framework of their mutual relation with the state. The purpose of research - substantiation of the theoretical and practical recommendations on increase of a role and responsibility of bodies of a local government for fulfillment of the local budgets on real profitable base and optimized costs under the minimum specifications of budget security. Methods of research - methods of the analysis and synthesis; statistical comparisons and modeling; the system analysis; the graphic analysis. The practical significance of the received results is, that they were used in economic practice of bodies of a local government and have allowed to improve process of fulfillment of the local budgets. The scientific novelty of the received results are that for the first time it is offered to enter a stage of completion of the budget; the definition of a budget cycle as certain process of interaction of bodies execution and representation authority is offered at drawing up, assertion and fulfillment (completion) of the budget as financial plan and report on fulfillment for the appropriate budget period. There are advanced the rules on functioning existing system of fulfillment of the local budgets under the incomes by expansion of the list of the local taxes and taxes; cancellations of 5-percentage border of excess of the actual incomes above scheduled as the precondition of modification in the decisions on the budget; a technique of accounts of volume of interbudget transfer deeds; the financial mechanism of fulfillment of the local budgets on costs at a key role of bodies of a Treasury. There have received the further development the contents of normative-legal base regulating the budget relations; the basic tendencies of development of the acting system of fulfillment of the local budgets on costs; The order of distribution of financial resources in borders of revision of the general concept of tax politics in Ukraine in a context of foreign experience.