Lutsenko V. Tax and Budgetary Policy of Local Development in Conditions of Decentralization of Ukrainian Financial System

The object of the research is the process of formation and implementation of the fiscal policy of local development in the conditions of financial decentralization. The purpose of the dissertation is the developing of theoretical principles and scientific and practical recommendations for the formation of effective fiscal policy of local development in the conditions of financial decentralization in Ukraine. The methods of research are: analysis and synthesis, system approach, abstract-logical method, historical method, economic-statistical analysis, grouping, synthesis, methods of comparative analysis, induction and deduction. The scientific novelty of the obtained results consists in the further development of theoretical and scientific and methodological provisions regarding the formation of the fiscal policy of local development in the specific institutional environment of Ukraine in the conditions of decentralization of the financial system. The grouping of local budget fiscal policy instruments and the system of ensuring the effectiveness of the fiscal policy instruments on local development; methodical approach to the assessment of the state of local development were improved in the research. There has been further development: the theoretical approach to the formation of local development policy; grouping the prerequisites for the low effectiveness of the implementation of the fiscal policy of local development in Ukraine in the historical context; directions of intensification of the formation of own revenues of local budgets in conditions of financial decentralization; recommendations for the improvement of fiscal monitoring as an instrument of interaction between government and business.