Instruments of state regulation and fiscal mechanisms of financial and investment support and development of agricultural enterprises

Abstract

The purpose is to determine the features of the formation and development of local budgets in terms of administrative-territorial reform. Methods used in the research process: monographic, historical, system-structural analysis and synthesis, statistical-economic and other research methods. Results. Peculiarities of formation and development of local budgets are revealed and their content and structure are determined. The most significant problems in the field of local budget formation in Ukraine are pointed out. The assessment and analysis of the effectiveness of the formation and directions of development of local budgets for the period 2018-2019 are carried out. Formation and development of local budgets in terms of administrative-territorial reform and decentralization of power should be carried out in stages, purposefully and consistently. They should be based on the results of monitoring the main indicators and indicators of the financial and economic situation. This will avoid mistakes, irrational costs, so these issues remain quite controversial. The formation of local budgets and the efficient use of their financial resources are the priorities of administrative-territorial reform and decentralization of power in Ukraine. They should become tools that will create such conditions for transformation, where each territory (community) will be an independent and full-fledged owner of resources for development and growth. Independent local budgets must fully satisfy the functions and powers of local authorities. Therefore, the financial decentralization of the united territorial communities is an important lever in establishing them as independent and financially independent economic entities of the country and its regions. Practical meaning: local governments, city and district councils, institutions of higher education. Prospects for further research. Their prospects in the conditions of decentralization of power and other measures of administrative-territorial reform are substantiated.