Проводиться наукове дослідження інституту місцевих бюджетів як основної ланки формування фінансування місцевого самоврядування. Аналізується чинне законодавство. Визначаються особливості формування доходів місцевих бюджетів, які полягають у розмежуванні кола повноважень між центральними та
місцевими органами влади. Також, розкривається зростання наукового інтересу до бюджетних відносин,
що зумовлюється теоретичними та практичними потребами розвитку місцевого самоврядування та муніципального права України.
Проводится научное исследование института местных бюджетов как основного звена формирования
финансирования местного самоуправления. Анализируется действующее законодательство. Определяются особенности формирования доходов местных бюджетов, которые заключаются в разграничении круга
полномочий между центральными и местными органами власти. Также, раскрывается рост научного интереса к бюджетным отношениям, что предопределяется теоретическими и практическими потребностями развития местного самоуправления и муниципального права Украины.
In modern legal literature pays not enough attention to the determination of location and significance of local
budgets in the general system of finances of local self-government.
In ХХІ century there is an urgent requirement in realization of scientific research of institute of local budgets, as
a basic link of forming of financing of local self-government. Thus, for finding out of his essence it is necessary not
only elucidating of features but also research of role of local budgets as the legal phenomenon that stipulates actuality
of theme of this research. For this reason the aim of this article is determination of role of local budgets in forming
of material basis of local self-government.
One of important terms of construction of the democratic state there are self-dependence and independence
of organs of local self-government. The European Charter about local self-government, accepted on October, 15,
1985, envisaged the separation of local organs of self-government from state power, complete self-dependence and
independence in realization of the functions fixed on them within the limits of their competence. The features
of forming of profits of local budgets are concerned of differentiation of term of power between central and state
government bodies, and the increase of scientific interest in budgetary relations is stipulated by the theoretical and
practical necessities of development of local self-government and municipal law of Ukraine.
Nowadays, financial basis of local self-government, which basis is presented by local budgets, direct for
satisfaction of social interests and necessities of citizens and aims to assist to socio-economic development of region.A budget of local self-government (local budget) is a plan of formation and use of financial resources, necessary
for providing functions and authorities of local self-government. Profits of local budgets are means that come to the
appropriate local budgets in sizes and in the order, set by a law. The charges of budget are means that sent to create
the programs and arrangement envisaged by a corresponding budget.
Determining the features of the system of local budgets in Ukraine, the basic rights, duties and principles of local
authorities, are in relation to forming, distribution and use of the financial resources accumulated in local budgets,
envisaged by Constitution of Ukraine, Law of Ukraine «About local self-government in Ukraine», Budgetary code
and tax law. In the law the system and guarantees of local self-government are determined in Ukraine, and financial
independence of self-government is provided by local budgets that are created in accordance with the budgetary
system of country.
Tendency of Ukraine’s progress, as a democratic, legal country envisage the presence of certain rejections of
stability of increase of role of local budgets. The autonomous of local budgets addition to that depends on a center
is ignored.
Local budgets are the basic financial plans of every administrative-territorial unit. Denoting that creation of
projects of the local budgets is preceded creation prognosis indexes of plan of economic and social development
of region that are basis for the stowage of projects of budgets. The prognosis indexes of plan of economic and
social development of region are developed on the basis of basic prognosis macro- indexes of economic and social
development of Ukraine on a planned year.
Thus, local budgets are a base institute in becoming of financial basis of local self-government. It is possible to
specify in an aspect studies undertaken by us, that today the capital base of local self-government, basis of that is
presented by a local budget, which basis is presented by local budgets, directs for satisfaction of social interests and
necessities of citizens and aims to assist to socio-economic development of region.
