Maksymchuk O. Development budgets of territorial communities in terms of fiscal decentralization

Object – development budgets of the territorial communities. The purpose is to substantiate conceptual and methodological foundations of functioning of the development budget of the territorial communities and to develop practical recommendations for improving the order of its formation and use under the conditions of financial decentralization in Ukraine. Methods – historical, documentary, analysis, synthesis, grouping, comparative, statistic-economical, structural analysis, time series analysis, graphical, tabular, abstraction, generalization and economic-mathematical modeling. Novelty – interpretation of development budget on the basis of integrated approach was improved; scientific-theoretical approaches to the assessment of the impact of financial decentralization on fundamental budgeting were substantiated; scientific and methodological approaches to promotion of the fundamental budgeting efficiency were improved; theoretical principles of classification of the fundamental expenditures of the development budget on the basis of technological type of works have been developed; scientific recommendations for increasing the development budget revenues, based on economic and mathematical modeling of directing the part of income from the personal income tax to the budgets of the territorial communities, were formulated; scientific and organizational approaches to improve the planning of revenues and expenditures of the development budget in terms of the integrated application of long-, medium-term and current planning were substantiated. There was implemented into the activities of the Ministry of Regional Development, Construction and Housing Communal Services of Ukraine, Kyiv Regional State Administration, Tomashpil Village Council of Tomashpil District of Vinnytsia Region, Kyslytske Village Council of Tomashpil District of Vinnytsia Region, Opilsko Village Council of Sokal District of Lviv Region and into the educational process of Ternopil National Economic University. Scope of use – Committee of Verkhovna Rada of Ukraine on the Budget matters and the Ministry of Finance of Ukraine.