Chornovol A. The development of local finances is in the conditions of territorial communities decentralization

Dissertation is devoted to the development of local finances in the conditions of the territorial communities decentralization. The principles of development of local finances, the basic descriptions and pre-conditions of local budgets development of Ukraine have been examined, the description of local finances in foreign countries has been also given. The general principles of organization of the interbudgetary regulation have been considered, the basic directions of reformation of local finances and interbudgetary relations have been examined, the estimation of efficiency of interbudgetary transfers has been conducted. The efficiency of management of local budgets money has been examined in the conditions of decentralization, the expense plenary powers of local self-government organs have been examined, the theoretical methodological principles of the medium-term planning of local budgets have been offered. The estimation of level of budgetary decentralization has been conducted, the budgets of rural communities have been considered in the conditions of decentralization, the financial providing of functions of local self-government organs has been examined. The directions of strengthening of financial possibility of local self-government organs have been determined, the local non-state pension funds as additional source of the financial providing of regional development have been considered, the ways of financing of the transport infrastructure of local communities have been offered.