УДОСКОНАЛЕННЯ ПРОЦЕСУ ФОРМУВАННЯ МІЖБЮДЖЕТНИХ ВІДНОСИН В УКРАЇНІ

Abstract

In the article the basic problems of the formation of inter-budgetary relations at the regional level. The basic directions of formation of an effective model of intergovernmental relations at the present stage of development. They include: the definition in the legislation of financial and economic essence of public administration sector as the public sector; Education of the public administration sector with clearly defined functional responsibility for providing public and local services; the process of optimizing the administrative structure of the country, which should be adapted to new forms and methods of management; determining the subjects of inter-budgetary relations in accordance with international standards; ensuring the distribution of functional expenditure budgets to provide state and local services between the subjects of intergovernmental relations and a sufficient level of own sources of revenue budgets of local and regional self-government, their financial autonomy. Analyzed current trends in the functioning of the system of intergovernmental fiscal relations. The tendency of increasing the gap over the state budget revenues. This confirms the requirement, the improvement of the mechanism of filling the revenue part of local budgets and optimization of costs from the state budget of Ukraine. It was found that the formation of an effective system of financial support at the local level promotes the involvement of a tool such as local borrowing. In Ukraine, the largest and most reliable source of local revenues remain intergovernmental transfers. Considers the decentralization of expenditure responsibilities and the introduction of new areas of expenditure. Indicate the main directions of improvement of an effective model of intergovernmental relations at the present stage. The main steps of filling the revenue part of the budgets of local governments, taking into account the world experience.