Forming the Territorial Communities' Local Budgets in Ukraine Under Decentralization: Current Condition and Management Tasks

Journal of Optimization in Industrial Engineering

مقاله 24، دوره 14، Special Issue - شماره پیاپی 29، فروردین 2021، صفحه 203-210   

شناسه دیجیتال (DOI): 10.22094/joie.2020.677868

نویسندگان

Khrystyna Patytska¹؛ Olena Panukhnyk²؛ Nazariy Popadynets^{* 1}؛ Irina Kramarenko³

¹SI “Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine”, Lviv, Ukraine

²Ternopil Ivan Puluy National Technical University, Ternopil, Ukraine

³Mykolaiv Interregional Institute of Human Development of the “Ukraine” University, Mykolaiv, Ukraine

چکیده

The budgetary capacity with the tax component as its key aspect is the basis for forming local budgets of a territorial community. The paper outlines the methods for diagnostics of the budgetary capacity of territorial communities by revenues aimed at providing a comprehensive quantitative and qualitative assessment of the status, strengths, and weaknesses of the economy of an administrative-territorial unit and determining the place and role of the local budget in ensuring the socio-economic development of the territory. The main objectives of the suggested methods are to analyze local budget revenues, identify sources and patterns of their formation, study the structure of own revenues of community budgets, justify the dependence of the characteristics of local budgets forming in territorial communities on the level of their socio-economic development and management features. As a result of the conducted research, the problems of filling local budgets were identified, and directions of budgetary capacity increase were substantiated.

کلیدواژه‌ها

Budgetary Capacity؛ Tax revenues؛ Territorial communities؛ Local budgets؛ Efficiency of the use of budgetary capacity by revenues

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