Lunina I. Public Finance and Reforming of Intergovernmental Fiscal Relations in Ukraine

Fiscal system in Ukraine and its components on central and local levels. Elaboration of theoretical and methodological bases for the development of public finance and the system of intergovernmental fiscal relations in Ukraine based on the economic criteria of the distribution of authorities between central and local governments. Modern theory of finances and state management, systemic analysis, methods of international comparisons and factor analysis. The author proposes a new definition of the notion of "intergovernmental fiscal relations", and develops the theoretical concept of their reformation in Ukraine. The thesis also contains development of methodological principles for government support of the enterprises, improvement of taxation system and budgetary process in a transition economy. The author proposes an indicator of tax capasity of the regions to be used for fiscal equalization. The results of the thesis have been partially introduced in practice, and are advisable to use in the course of reformation of intergovernmental fiscal relations in Ukraine. Area of use - fiscal policy, formation of normative legislation base on taxation and intergovernmental fiscal relations.