Matsyura S. The local government bodies budget policy

The scientific approaches are grounded in the thesis and the practical measures for the budgetary policy's improvement of self-government bodies in Ukraine are offered. The evolution of approaches to the definition of the essence and economic nature of the local self-government bodies' budgetary policy is examined, the principles and factors, influencing its formation, and the functional aspects are investigated. The policy's peculiarities of the profits formation and the local budgets' payments implementation and also the transfer policy in the context of the budgetary policy's tasks of the local self-government bodies are investigated. The foreign experience of the budgetary policy's realization of the local self-government bodies is examined, the policy of these bodies, ensuring the effective financing of the local social welfares and services, the priority directions of the budgetary policy's improvement of the local self-government bodies are made systematic.