Abstract
In modern domestic science, in particular, significant attention is paid to the issue of highlighting practical problems of the budget process and budget planning of local finances. However, there is no single definition of the concept of budget planning, its economic content, tasks and principles. The main results of the study were: finding a solution to problematic aspects of budget planning by analyzing the system of local finances and identifying opportunities for improving the budget planning mechanism, revealing the role of local budgets as a link of the budget system with a presentation of the current state of the budget and budget indicators of the united territorial communities of Ukraine; highlighting the features of planning local budgets with a presentation of the problems of forming local budgets and ways to solve them.
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