Pershko L. Local budgets in the conditions of financial decentralization in Ukraine: theory and practice

Dissertation is devoted the decision of important scientific problem – research of development and ground theoretical and methodological and to the improvement scientifically methodical principles of functioning of local budgets in the conditions of financial decentralization. Generalized and the theoretical ground of forming and implementation of local budgets is developed as resource basis of development of territorial formations of country. The essence filling of financial decentralization is exposed in the context of it fundamental role in relation to providing of financial independence of local self-government. Determination influence of financial decentralization is identified and described on local budgets. The methodological going is developed near research of local budgets in the conditions of financial decentralization. It is formulated theoretic-methodological aspects of the financial providing of local budgets in the conditions of financial decentralization. Grounded system concepts of providing of development of local budgets on principles of decentralization. The complex analysis of the state and problems of filling of local budgets of Ukraine is conducted in the conditions of financial decentralization. The estimation of high-quality structural changes of charges of local budgets is carried out. Determinants and directions of providing of development of local budgets of Ukraine are identified in the conditions of financial decentralization.