Dmytrovska V. Formation of local budgets (on the example of mountain settlemets)

Object - the formation of local budget revenues Ukraine. Purpose - to study theoretical bases and developing practical recommendations for improving the formation of local budget revenues mountain settlements. Methods - an integrated approach, logical, historical; induction and deduction, analysis, grouping of abstraction, logical axioms, Economics and Statistics, positive, normative. Results - systematic study of theoretical positions and develop practical recommendations to improve local budgeting mountain settlements. Novelty - improved scientific and methodological approaches to determine the volume of financial resources for the implementation of programs of mountain settlements by means of economic and mathematical modeling; Methodical approaches to the estimation of growth of local budget revenues mountain areas by building a model of attracting additional revenue sources; developed systematization principles of formation of local budget revenues mountain settlements; singled selection criteria of local taxes and fees that are reasonable in the introduction to mountain areas: efficiency, vertical equity, equivalence lokalizovanist, the elasticity of the tax base, encourage entrepreneurship; Justification concept of strengthening the revenue base of local budgets mountain settlements towards wider use of additional sources of financing. Introduced in the activities of the Department of Finance Ivano-Frankivsk Oblast State Administration, Financial Management Dolynska District State Administration, Carpathian scientific and analytical center of the learning process Carpathian National University named after V. Stefanik. Scope - activities of the Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine on budget. Industry - economic.