Vozniuk O. Potential of Local Budgets Social Expenses Execution in the Conditions of Economic Instability in Ukraine

The object of the thesis is a process of definition, development and implementation of capacity building social expenditures of local budgets in the conditions of economic instability in Ukraine. The aim of the thesis is a study of theoretical and methodological principles and scientific development of recommendations to improve the performance potential of social expenditures of local budgets in the conditions of economic instability in Ukraine. The methods are dialectical and formal logic; systematic approach; method of scientific abstraction, economic and statistical methods, ratio analysis; trend analysis; analysis hierarchies; graphical method. The scientific novelty of the results is development of theoretical and methodological foundations of definition, development and implementation of social capacity building of local spending under the conditions of economic instability in Ukraine. The methodical approach to assessing the realization of the potential performance of social expenditures of local budgets; scientific guidelines for the rationalization of financial social guarantees of citizens; teaching position using program budgeting planning social expenditures of local budgets; information and analytical support and assessment of the implementation of social trending local spending were improved. The social definition of local spending; theoretical principles for managing social performance potential of local spending; directions fiscal decentralization were gotten further development.