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Personal cabinetAnalysis of budget decentralization processes, revenues and expenditures of local budgets
Bibliographic description of the article for the citation:
Вітряк Олена. Analysis of budget decentralization processes, revenues and expenditures of local budgets//Science online: International Scientific e-zine - 2022. - №10. - https://nauka-online.com/en/publications/economy/2022/10/02-11/
Annotation: The article describes the essence of "budgetary decentralization", explains the advantages and risks of implementation at the regional level. The peculiarities of decentralization from the point of view of macroeconomic adjustment of socio-economic processes are revealed, the goals of budgetary decentralization and its main tasks aimed at creating conditions for the responsible activity of state authorities are established. The legal regulation, budget policy and its effectiveness at the local level were analyzed. The financial support of local self-government was considered and the expenditure of local budgets has been analyzed. Peculiarities of the formation of local budgets of Ukraine in conditions of decentralization of power were studied, the processes of formation of tax revenues and use of funds of local budgets of Ukraine are described. The role of the budget in the management of local finances is determined.