Peroshchuk Z. Legal Principles of Revenues and Expenses of Local Budgets in Ukraine

The dissertation is dedicated to the comprehensive research of legal principles of revenues and expenses of the local budgets in Ukraine. The work dwells upon theoretical foundation and practical problems of forming the revenue side of local budgets and resource mobilization forms that constitute the revenue system of local budgets, differentiation of types of expenses for the performance of authority fulfilled at the expense of local budgets and transfer system of Ukraine as the main tool of distribution of financial resources among budgets of all levels. Special focus is placed upon detecting the main causes limiting the financial possibilities of local administration authorities in fulfilling their functions and to the ways of eliminating such causes. New approaches concerning state policy of financial maintenance of local budgets are proposed. The author defines directions for improvement of the national legal base taking into account foreign experience and the peculiarities of the budget system ofUkraine and develops a set of suggestions and recommendations regarding the optimization of functioning of local budgets and intergovernmental fiscal relations.