Luchka A. Budgetary Potential of Financial Independence of Local Self-Government

Object - budgetary resources and budgetary authorities as sources of providing of financial independence of organs of local self-government Aim - deepening of theoretical bases of financial independence of organs of local self-government and grounding of conceptual clauses and measures as for the realization of budgetary potential for its providing Methods - induction and deduction, analysis and synthesis, comparison, generalization, economic-mathematical methods and devices, analogy and idealization, scientific abstractions, logical axiomatics Theoretical and practical results - theoretical bases are deepened, practical recommendations as for the realization of budgetary potential of organs of local self-government with the purpose of providing of their financial independence are developed Novelty - concept of budgetary potential of financial independence of local self-government is introduced into the scientific circulation; vectors of realization of budgetary potential are determined; the system of criteria of financial independence of organs of local self-government is developed; the mechanism of providing of budgetary independence of organs of local self-government and approaches to the evaluation of budgetary independence of these organs and to the selection of the own, fastened and regulative profits of local budgets are improved Degree of introduction - the results are introduced in research works, in practical activity of the Main financial administration of Ternopil regional state administration and Finances and Budget Administration Unit of Ternopil town council, in an educational process A sphere (branch) of the usage - a budgetary sphere