DIRECTIONS PRIORITY STRENGTHENING FINANCIAL CAPACITY LOCAL BUDGET

Open Access

Abstract

Socio-economic and political transformation that took place in Ukrainian society over the past two decades, contributed to democratic change views on the nature and importance of the institute of local self-government in the state building process, based on local budgets - budgets of territorial communities of villages, their associations, towns, cities. Financial support of local communities is an important element of fiscal policy, regulation which determines the degree of efficiency of the implementation by local authorities of their functions and powers.