Malyarchuk A. Replenishment of Local Budgets in the Conditions of Budgeting Rights Extension for the Institutions of Local Government

Object – the local budgets of Ukraine, their profitable base and resources of filling;Aim – the state, methods and local budget filling practice evaluation; scientific-theoretical and method basis development related to the local budget essence disclosure; improvement way budget filling definition under the local self-government organs budget right enlargement condition;Methods – comparative; induction and deduction; generalization; analysis and synthesis; modeling; statistic methods;Results – theoretical basis and practical recommendations with regards to local budget profits formation process improvement under administrative and territorial reform conduction conditions have been developed;Novelty – complex approach to the local budget essence interpretation has been formed; it has been recommended to form budget districts; financial competence optimization division approaches have been offered; local budget profits prognosis model has been improved; Implemented into the activities of financial and taxing organs; during normative and legislative acts preparation;Sphere – budget and tax system