Balatsky E. Methodological foundations of the town budget's management: optimization of formation and use

The dissertation conducts a comprehensive study of theoretical and methodological foundations of the budget management of town based on the optimization of its revenues and expenditures, and develops recommendations for the improvement of socio-economic development of town on the basis of its budgetary potential. It defines the conceptual basis for the formation and distribution of the town's budget, especially its management under conditions of limited financial resources. It studies local budgets from the standpoint of institutional architectonics, develops theoretical and methodological foundation for ensuring the effectiveness of their functioning on the basis of an optimal relationship between certain elements of the budget system. It determines the dependence of the socio-economic development of town from the revenues and expenditures of its budget on the basis of modeling with the help of structural equations. It considers the conceptual foundations and methodological principles of identification, as well as characteristics of the influence of the economic component of socio-economic development in the context of a systematic approach to the study of the essence of town and its main functions. It substantiates the methodological framework to assess the effectiveness of social investment projects to determine the feasibility and expediency of their realization for the towns' budget.