Shylina H. Forming of the Financial Capacity of Local Budgets

The thesis is devoted to the solution of a scientific task of theoretical and methodical justification of the directions of formation of financial potential of local budgets. The essence of local budgets and their place in structure of a national financial system as well as the list of their functions are specified. The content of the concept "financial potential of local budgets" and components of financial potential are defined. Conceptual provisions of formation of financial potential of local budgets are improved. On the basis of the analysis of stage of local budgets and features of formation of their revenues prerequisites of an inefficiency of formation and realization of financial potential of local budgets in Ukraine are defined. Methodical approach to an assessment of financial potential of local budgets as well as the mechanism of identification of sources and reserves of resources of local budgets are offered. The complex of alternatives of strategy of governance of development administrative units on the basis of an assessment of prospects of economic growth and level of financial potential of their local budgets is reasoned.