Demkiv O. Active Budget Policy in Providing the Socio-Economic Development of Regions (on the Example of the Lviv Region)

The paper is devoted to the questions of active budget policy in the provision of social and economic development of a region on the basis of improvement of inter-budgetary relations in the conditions of administrative territorial reform. The experience of developed countries in the regulation of budget process and the possibilities of its use in Ukraine has been considered. Local budgets incomes and expenditures have been systematized according to requirements of budget classification. The role and functions of authorities in the formation of and intensification of budget policy in regions have been defined. The author suggests a technology on the basis of which he analyses the processes of incomes to local budgets of the Lviv region and their use and defines problems in this sphere. Тhe principles of budget stimulation of the region's development have been proved, methodological approaches to and measures for the improvement of inter-budgetary relations have been suggested. To define the volume of interbudgetary trans-fers on the basis of formula approach a set of formulas has been suggested for the cal-culation of costs of local authorities maintenance, proper functioning of institutions of culture and arts in districts, towns and villages.