Financial mechanism of the territorial society budget formation
Abstract
The subject of research is budgeting peculiarities of local communities in developed economies, financial and organizational basis. A research purpose is to study the experience of budgeting of local communities in developed economies, development of the main provisions, methods and tools of implementation. Methodologyofresearchareworksofleadingdomesticandforeignscientistsonlocalbudgets. As the research methods used systemic and structural approaches, methods of analysis and synthesis, comparison and scientific abstraction. Results of research is to identify the characteristics and systematization basic principles budgeting of local communities in developed economies. Industry of application of results. Fiscal policy of the state to local communities and instruments for its implementation. Conclusions. The experience of foreign countries with developed economies shows that the characteristic units is the availability of sufficiently developed system of local taxation with high respect of the legal autonomy of local taxes and fees, determining the order of their charges and fees. Legislation developed economies adapted to the realities of modern life and the requirements of economic development of society. As a result of deep analysis unitary experience of countries such as Poland and Lithuania in the field of local budgets should be noted the development of transformational management models regions.
Downloads
References
2. Vasy`ly`k O.D., Pavlyuk К.V. Byudzhetna sy`stema Ukrayiny` : pidruchny`k. – K. : Centrnavch. l-ry`, 2012. – 544 s.
3. Malyarchuk A. Zarubizhny`j dosvid formuvannya miscevy`xbyu dzhetiv // Visny`k TANG. – 2012. – № 1. – S. 23–27.
4. My`xajly`shy`n L. Finansove zabezpechennya miscevogo upravlinnya : zarubizhny`j dosvid dlya Ukrayiny` // Zbirny`k naukovy`x pracz` : Efekty`vnist` derzhavnogo upravlinnya. – 2010. – № 23. – S.343–351.
5. Miscevi finansy` / Zared. O.P. Ky`ry`lenko. – K. : Znannya, 2013. – 677 s.
6. Muzy`ka-Stefanchuk O. Dekil`ka nary`siv pro miscevibyu dzhety` v zarubizhny`x krayinax // Naukovy`j visny`k Akademiyi municy`pal`nogo upravlinnya : zb. nauk. pracz`. – K., 2010. – № 1.
7. Muzy`ka-Stefanchuk O. Miscevi byudzhety` v zarubizhny`x krayinax // Yury`dy`chny`j visny`k Ukrayiny`. – 2012. – № 42. – S. 694.
8. Panasyuk L. V. Udoskonalennya mexanizmu formuvannya finansovy`x resursiv miscevy`x organiv vlady` z uraxuvannyam svitovogo dosvidu // Ekonomika ta derzhava. – 2009. – № 1. – S. 46–50.
9. Stefanchuk R.O., Muzy`ka-Stefanchuk O.А. Zarubizhny`j dosvid formuvannya ta funkcionuvannya miscevy`x byudzhetiv // Problemy` pravoznavstva ta pravooxoronnoyi diyal`nosti. – 2010. – № 1. – S. 132–138.
10. Tumanskaya Yu.V. Analy`z zarubezhnoj prakty`ky` formy`rovany`ya doxodov mestnyx byudzhetov // Dajdzhest – fy`nansы. – 2013. – № 3. – S. 48–51.
This work is licensed under a Creative Commons Attribution 4.0 International License.
