Savchuk S. Planning of profits and charges of local budgets

Object – profits and charges of local budgets in Ukraine. Purpose – argumentation of theoretical principles and analyzing current practice of planning profits and charges of local budgets, and development of recommendations for the improvement of budget planning in the conditions of reforming the state budget system. Methods – scientific abstractions, induction and deduction, economic and statistical techniques, economic and mathematical modeling. Results – theoretical statements are summarized, practice of planning profits and charges of local budgets is investigated, recommendations for its improvement are done. Novelty – expediency of planning of local budget profits with interconnection profits of local budgets and results of taxpayers activity are proved; the definition of the term “planning profits and charges of local budgets” is improved; a complex interpretation of “planning budget” is proposed; the approaches to the planning of local budgets considering the most full demand and consumers immaterial production are improved; the role of budget planning for the implementation of fiscal policy to systematize the principles of fiscal policy and budget planning is proved; the need of meaningfull and logical sequence of information and analytical support of budget planning is determined. The results of the work are implemented in the activity of Parliament’s Committee of Ukraine of the budget, in the Main Financial Management of Ternopil Regional State Administration, in the Main Financial Management of Chernyvtsy Regional State Administration and in an educational process of Ternopil National Economic University. The field – activity of territorial bodies of the Ministry of Finance of Ukraine.