Tsiupa O. Formation and use of development budgets in Ukraine

Object - subsystem development budgets as part of local budgets in Ukraine purpose - study theoretical and methodological foundations of development budgets and development of practical recommendations for improving their use; methods - dialectical, structural, systematic, historical and logical, correlation analysis, statistical methods; novelty - Definitions "development budget" and revealed its economic substance under which it was, on the one hand, as the right of local governments to allocate a part of the local budget single part to finance investment programs related to the implementation own authority, but on the other - as part of the major destination of local budgets with fixed list of receipts and reasonable list of uses of funds for implementation of own and delegated powers to local authorities and the results - conclusions and suggestions can be used in the work of local government introduced in the Head financial management of Ivano-Frankivsk Regional State Administration and management of Ivano-Frankivsk City Council and Carpathian scientific think tank, industry - economic.