Efremova I. The Legal adjusting of planning and inpementation of local budgets

The dissertation research is devoted to complex analysis of legal adjusting processes planning and performing the local budgets of Ukraine and development of basic ways of their improvement. Theoretic-methodological principles of the legal adjusting planning and performing local budgets are specified, range of theoretical concepts are determined. Foreign experience of the legal adjustment planning of local budgets and principles has been studied in the paper. Considerable attention is payed to questions of financial decentralization of local self-government. Some contradictions in a budget legislation were found and characteristics of law regulating budget relationship in planning and performing local budgets. Financial interests of the state and local self-government are analysed with the purpose of differentiating the budgetary plenary powers organs of local and state power. The institute of responsibility for budgetary offences is investigated as a component of process of the local budgets performing. We have found out some imperfections in their law regulating. The ways of improving the legal providing of responsibility for violation of budgetary legislation in the process of execution is determined.