Velenteichyk N. The mechanism of the regulation of intergovernmental fiscal relations in ensuring the financial stability of local budgets in Ukraine

Object - regulation of financial relations arising between state and local authorities in the distribution and redistribution of budget relations; goal - to deepen the theoretical and methodological foundations and develop practical recommendations for improving the regulation mechanism of intergovernmental relations in ensuring the financial sustainability of local budgets in Ukraine; methods - analysis of abstraction, synthesis, mathematical, statistical and economic; novelty - improved conceptual model of regulation mechanism of intergovernmental relations based on the integration of the principles of adaptability, coordination of interests of intergovernmental relations, alignment and long-term balance, which gives a comprehensive picture of the relationship between the elements of this mechanism, it is different specified functions (incentive aligning, control) methods (monitoring the state of intergovernmental relations, a comprehensive analysis of the financial sustainability of local budgets, forecasting revenues and expenditures of local budgets) and the stages of implementation. This will increase the effectiveness of regulation of intergovernmental relations and contribute to ensuring financial stability of local budgets; results - theoretical conclusions brought to practical recommendations; put into practice the Finance Department of the Luhansk Regional State Administration, the General Directorate of State Fiscal Service in the Luhansk region; East Ukrainian National University named after Vladimir Dal; Specialization - Economic