Chikita I. Local Budgets under Conditions of the Society Democratization.

The dissertation is focused on the theoretical and methodological basics of forming and using local budget funds in Ukraine. The author reveals issues and controversies in the budget process on the local level contradicting the democratic development of the society. The system of ratios to assess the efficiency of local budget forming is developed in the dissertation. The application of the system will allow for assessing the quality of the budget process on the local level. The novel model of forming local budgets based on the classification of the budgets on delegated authority and the budgets of local governments is suggested, the approaches to increasing financial autonomy of local budgets are substantiated.