Dolozina I. The tax and budgetary imbalances in development of a subnational link of public finance

Object of the research is process of development of subnational a link of public finance. The purpose of the theses is deepening of theoretical and methodological bases of research of tax and budgetary imbalances in development of subnational link of public finance and improvement of methodical and practical support to overcoming consequences of their emergence. Research methods: system, situational and process approaches, classification method, structural and functional approaches, institutional, structural and dynamic analysis, indicator analysis, cluster analysis and so forth. Complex theoretical concept of mechanisms of formation and development of tax and budgetary imbalances is offered as well as methodology of research of the tax and budgetary imbalances in development of subnational link of public finance is created. Scientific approach to classification of the tax and budgetary imbalances as well as methodical support to assessment of proportions of subnational budgets performance and also consequences of fiscal equalization policy are offered. Methodical approach to assessment of dynamic balance of subnational budgets indicators, scientific approach to ensuring effectiveness of mechanisms of state policy of counteraction to tax and budgetary imbalances are improved. Development of structuration of instruments of implementation of policy of counteraction to tax and budgetary imbalances on the basis of their essence and maintenance as well as scientific representations about tax, budgetary and both tax and budgetary imbalances in Ukraine, a complex of organizational, methodical and information support to implementation of mentioned policy are developed.