Volochova I. Improvement of interbudgetary relations in Ukraine

Dissertation is devoted to the theoretical and practical aspects of relations between the links of the budgetary system in Ukraine. Complex research of theoretical conditions of development of interbudgetary relations is conducted, their essence and bases of organization is determined, including instruments and methods of their organization. Description is given to the operating distribution of powers between levels of authority and management and the proper differentiation of profits (own and fixed) between budgets. Positive and negative influence of method of interbudgetary transfers on development of local self-government is revealed and his place in the system of financial smoothing possibilities of budgets of different levels is determined. A necessity is grounded and concrete directions of improvement of organization of the system of interbudgetary relations in Ukraine are offered, including generalization of positive foreign experience.