Sagaidak I. Interbudgetary relations in implementing social policy of the State.

The theoretical framework and practical guidelines of interbudgetary relations are described in the dissertation as a tool for implementation of social policy. The theoretical approaches of determining the nature of interbudgetary relations were developed on the basis of scientific tools of economic theory and financial science, and explored on their relation to social policy. Analysis of international experience of interbudgetary relations was provided and prospects for its implementation in the conditions of Ukraine were outlined. The current conditions and trends of social development of Ukraine were analyzed. The impact on local budget revenues of interbudgetary relations was assessed. The causes and consequences of social imbalances in the structure of local budgets were defined. The ways of improving interbudgetary relations to enhance the efficiency of distribution and use of public funds in the social sphere were developed. The approaches to optimize the composition of fixed income of local budgets on the basis of economic-mathematical modeling were proposed. Allocation of responsibilities in central and local authorities in the context of social policy was prompted.