Kulay A. The Mechanism of Budget Forming of the Local Self-Government in Ukraine

The dissertation is the comprehensive study of the theoretical and methodological principles of the financial support to the local self-government and the main tendencies of the improvement of the filling regional budgeting mechanisms. The goal of the research is related to substantiation of the filling regional budgeting mechanisms and practical workings-outs dealing with the substantial increase of the financial support to the local self-government in the correspondence with its functions and authorities, foreign countries experience and the European charter for regional self-government. The complex approach as to the evaluation of the financial independence of territorial communities and ways of management improvement of the regional budgeting processes has been created. The conception of the financial support to the local self-government consisted in step-by-step breaking away from the budget equalization of regional budgets to the budgetary regulation by means of gradual transmission of the state income to the regional budgets on the legislative basis is distinguished. The main results of the investigation are applied.