The dissertation reveals the theoretical foundations of budget policy, its functions, principles, types and impact on the development of the territories of Ukraine. The definition of the budget policy of development of territories is offered and its basic landmarks are substantiated. Methodological bases of budgetary policy of development of territories are investigated. Considerable attention is paid to defining the basic principles, which compliance will provide objective scientific information on the real state of budget development policy in the context of decentralization processes and assess its impact on socio-economic development in terms of levels of public administration. A system of indicators and methods of integrated assessment of the adequacy of budget support for the development of the territories of Ukraine in terms of regions, UTC and districts are proposed. A comprehensive research of the adequacy of budget support of development of the territories for the period of 2013-2019 is carried out. An analysis of a wide range of processes of formation and implementation of budget policy in the context of its impact on the development of Ukraine and existing challenges is conducted.
The main trends in the formation and implementation of budget policy at the present stage in Ukraine are identified, the principles and directions of policy are outlined. The regularities of budget policy formation and influence on the development of territories are established, the consequences of such influence, their positive or negative “coloring” for each separate territory are substantiated, and the reasons of such reaction to the budget process conditions in terms of specific type of administrative-territorial formations are determined.
The analysis of budget support for the development of regional, subregional and local levels is conducted, it allows to emphasize the intra-regional development trends in the context of the allocation of regions, cities, districts and territorial communities of the basic level in changing public finances and decentralization of power in the country. Emphasis is placed on changing the system of inter-budgetary equalization of territorial development and the introduction of a mechanism for horizontal equalization of tax capacity of local budgets, resulting in the transfer of responsibility for territorial development to local governments.
It is proved that the basis of financial independence of local budgets of united territorial communities are tax revenues, which collection stimulates local governments to use effectively all available potential and increases the level of responsibility for the development of the territory. Emphasis is placed on the role of personal income tax as the main budget-generating tax for united communities and the need to develop entrepreneurship and increase the number of jobs in communities, which will increase revenues to their budgets, as well as the the share of local taxes and fees, which will significantly strengthen community capacity. It is proposed to optimize spending powers at all levels of the budget system in the direction of budget federalism to intensify economic growth in general and strengthen the positive effects of fiscal decentralization.
The issue of budget control has been studied, its main purpose is not only to inspect, but also to analyze the revenue and expenditure parts of budgets, to ensure the prevention of possible violations in the formation and implementation of budget development policy. It is proposed to delegate powers in ensuring internal control over the formation and implementation of budgets to community heads; external control starting from the stage of budget formation is proposed to be entrusted to civil society bodies and residents of settlements. The strategic priorities of the budget policy of territorial development are substantiated in the coordinates of formation of the strategy of regional development and strategies of development of territories for the period of 2020-2027 and transition from emphasis to spatially oriented measures, ie stimulation of development of problem territories to policy of development of territories on the basis of unused potential.
It is proved the necessity of observance of vertical and horizontal integration of formation and realization of budgetary policy of development of territories and necessity of its realization at a combination of problem-oriented and general approaches to directions of budgetary maintenance of development of territories (budgetary maintenance of development of territories on the basis of competitive advantages of functional types of territories, development of regions on the basis of smart specialization, development of border areas in the context of cross-border cooperation).
