Candidate of Technical Sciences, Associate Professor,
Administrative and Financial Management Department
Lviv Polytechnic National University
12 Stepan Bandera Str, Lviv, 79000, Ukraine
POWERS, FINANCIAL AND BUDGETARY RELATIONS OF THE STATE EXECUTIVE POWER AND
THE LOCAL SELF-GOVERNMENT IN UKRAINE
Abstract: The redistribution of powers and the transformation of financial and budgetary relations between local self-authorities and the central government in Ukraine are investigated. It has been established that a change in the basis of budget support and the system of relations be-tween budgets under decentralized conditions is characterized, firstly, by the introduction of direct intergovernmental relations between the budg-ets of the amalgamated territorial communities and the State budget, which guarantees the local self-government clearly defined volume of intergovernmental transfers, and secondly, the concentration significant financial resources in local budgets (income tax, excise tax, property taxes, single tax). It allows self-authorities to dispose of a powerful resource base, thirdly, the legislative definition of the mechanism for spending from local budgets, formed in the context of achieving and guaranteed provision of basic services to the population because of their financial support from the center, and granting local self-governments with the opportunity to independently own resources, provide residents with public goods. The distribution norms of tax revenues to budgets of different levels are presented. The analysis of the financial and budget-ary relations of state power and local self-government is carried out on the example of the amalgamated territorial communities in the Lviv region.
Keywords: local self-government, budgetary and financial relations, amalgamated territorial communities, capability, Lviv region
JEL classification: O18, R11, R51