Treschov M. Management of local budget resourcing in terms of power decentralization in Ukraine

The dissertation designates the theoretical and methodological base for management of local budget resourcing in terms of decentralization of power in Ukraine. The system of local budget resourcing has been identified. Its theoretical essence has been revealed as an open system (a subsystem of local self-government), which consists of heterogeneous entities of public management. Those management entities have hierarchical and fragmentary-heterogeneous relationship being united through meso-convergence. The retrospective analyses of the evolution of the local self-government bodies’ role there, as well as the phasing of the initiation and formation the local budget resourcing has been done. It was managed on the basis of studying an impact of decentralization and the relevant transformation of budgetary relationship between state and local authorities since the independence of Ukraine. Predictors as forecasting parameters of the efficiency of local budget resourcing management are determined. The essence of the system of strategic management for local budgets resourcing is revealed. The methodological grounds of the local budgets resourcing system are developed. The essence of meso-convergence as a system-creating factor of local budget resourcing is substantiated. It’s also seen as an institutional mechanism which is implemented through the set of subject-object and object-object relations, which are regulating processes of the local budget supplying through the maintenance of organizational-functional and financial capacity of local self-governments, formation of legal and economic awareness among citizens and are formed on the basis of efficient interaction and convergence of the interests of the participants in the process of local budget resourcing (local self-government bodies and stakeholders). The technology of managing the local budgets resourcing which is shown as a set of pre-planned stages, actions and procedures, is developed. Trends in development of the local budgets resource base in the leading countries are generalized. The expediency of introducing the model of cooperative budget federalism into national budgetary practice is substantiated. It has allowed to propose ways of expanding the local budgets resource base through the introduction of tools for modernizing intergovernmental relations between local governments and state authorities and improving the fiscal component. The institutional constituents of the local budget resourcing management are described. These are following institutions: existing managerial bodies (local self-governments) and formed, modified, reorganized units, working groups (associations of stakeholders), etc.; norms, formal and informal rules for the implementation of management technology. The subjects of public management (inter-sectoral committees under local self-government bodies, working groups on resource provision of local budgets, educational centers of municipal mastery) which are proven in local self-government in Ukraine are proposed. Proposals for the introduction of procedural rules, which are oriented on the long-term result, are developed. The mechanism for determining strategic priorities for the local budget resourcing management is developed by expanding structural and logical components and introducing additional principles for national practice. On this base the key priorities in terms of the decentralization are determined. These are ensuring organizational and functional, financial capacity of local self-government bodies, domination of economic platforms for promoting convergence interests of participants of the local budget resourcing system, formation of legal and economic maturity and awareness of all stakeholders. The concept of the local budget resourcing management in terms of decentralization in Ukraine with its implementation plan are developed. An aggregated model of management of local budget resourcing is created. An algorithm of the formation and phased implementation of the strategy of local budget resourcing management for the level of territorial communities is developed. An indicative action plan for a strategy elaboration and the synchronization of the current, medium-term measures are formed. Action plan is executed during one fiscal year, within the current legislation.