ПИТАННЯ НАПОВНЕННЯ СПЕЦІАЛЬНОГО ФОНДУ ЯК ВАЖЛИВОГО СКЛАДНИКА ДОХОДНОЇ ЧАСТИНИ МІСЦЕВИХ БЮДЖЕТІВ В УМОВАХ ФІНАНСОВОЇ ДЕЦЕНТРАЛІЗАЦІЇ

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The introduction of local government reform in Ukraine, part of which is financial (fiscal) decentralization, the functioning of local budgets has forced to significantly change the approaches of local governments to the management of community funds. Despite the clear provisions of local government reform, local councils have a number of problems with filling the revenue side of local budgets, leading to inefficient and underutilized use of community funds. A number of Ukrainian scholars pay attention to local finances, but the issues of filling and using local budgets are mainly considered in terms of articles of the general fund, while the special fund is characterized by funds coming to specific purposes and almost unmanageable. The purpose of the study is a detailed consideration of the theoretical foundations of the existence and functioning of a special fund of local budgets, its role and importance in performing the financial functions of the community. The new budget governance mechanism has forced local authorities to step up their efforts to address their own issues and costs, allowing them to keep significant sums at their disposal, which, however, are not sufficient. The opportunity to earn more income has also been offered by the reform of financial decentralization, but it requires cohesion in the community between all its main components: government, business and the population. Finding ways to increase the local budget to finance their own issues requires a constant search for opportunities to generate additional income, sources of use and use of reserves, which is possible, appropriate and increase the efficiency of local budgets. Such possibilities have been identified and described in this study. The share of the special fund of local budgets, as you know, is not the largest, but the work on its replenishment has not only financial but also a certain synergistic effect in the community, promotes cohesion and motivation for further social and economic development. Unfortunately, among the management of these institutions and local self-government there is often no desire to consider the possibility of finding their own reserves for the implementation of such activities, which significantly reduces the financial capacity of the local budget.