Abstract
The article reveals topical issues of forming the budget potential of Lviv region as the main component of its financial and economic development. The level of financial dependence of local budgets of Lviv region in terms of districts and cities of regional significance on intergovernmental transfers is analyzed. The composition and structure of tax revenues are determined, which allows to identify the features of the development of administrativeterritorial units of the region. An assessment of the level of use of financial and economic potential of administrative-territorial units of Lviv region in terms of determining the effectiveness of the formation of own revenues of local budgets.
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