Savastieieva O. Theoretical and methodological support of the budget process at the local level in the conditions of transformation of intergovernmental relations

The dissertation is devoted to the solution of an important scientific problem - research of development and substantiation of theoretical and methodological principles and improvement of scientific and methodological foundations of ensuring the budget process at the local level in the conditions of transformation of intergovernmental relations. The author defines the local budget process with an emphasis on its components, their interrelation and interaction. The theoretical and methodological architecture of the system of realization of socio-economic functions of the state in terms of budgeting is substantiated. A methodological approach to assessing the transparency of the budget process at the level of integrated territorial communities has been developed. The state of intergovernmental relations in Ukraine has been monitored. The strategic priorities of the development of budgetary policy at the local level in terms of financial decentralization are presented. The expediency and formal content of the author's concept of the budgetary policy of financial support for the development of the regions of Ukraine are substantiated. The model of formation and realization of the strategy of resource provision of local budgets of territorial communities is offered.