Kyrylenko O. Local Budgets in the State Economic System.

The doctoral thesis contains complex research of theory and practice of the local budgets, elucidates their place and role in the state economic system. Here we have concentrated our attention on the process of evolution of the local budgets of Ukraine and developed its periodization. We have given ground for the ways of improvement of formation and application of funds from the local budgets, optimization of resource allocation in the budgetary system of Ukraine, improvement of interbudgetary relations and particularly of procedure of settlements of budget transfers, reformation of local taxation. We have demonstrated the role of the local budgets in securing of economic development, financial stability in the country, improvement of public welfare, strengthening of local government institution, pursuance of regional policy.