{"id":5468,"date":"2021-03-05T11:45:49","date_gmt":"2021-03-05T09:45:49","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=5468"},"modified":"2021-11-16T14:16:35","modified_gmt":"2021-11-16T12:16:35","slug":"upravlinnya-misczevymy-byudzhetamy-v-umo","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=5468","title":{"rendered":"\u0423\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043c\u0456\u0441\u0446\u0435\u0432\u0438\u043c\u0438 \u0431\u044e\u0434\u0436\u0435\u0442\u0430\u043c\u0438 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0434\u0435\u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457"},"content":{"rendered":"<p><!--more--><\/p>\n<p style=\"text-align: center;\">\u0423\u041f\u0420\u0410\u0412\u041b\u0406\u041d\u041d\u042f \u041c\u0406\u0421\u0426\u0415\u0412\u0418\u041c\u0418 \u0411\u042e\u0414\u0416\u0415\u0422\u0410\u041c\u0418 \u0412 \u0423\u041c\u041e\u0412\u0410\u0425 \u0424\u0406\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0407 \u0414\u0415\u0426\u0415\u041d\u0422\u0420\u0410\u041b\u0406\u0417\u0410\u0426\u0406\u0407<\/p>\n<p style=\"text-align: center;\">A MANAGEMENT LOCAL BUDGETS IN THE CONDITIONS OF FINANCIAL DECENTRALIZATION<\/p>\n<p><strong><a href=\"http:\/\/journals.khnu.km.ua\/vestnik\/wp-content\/uploads\/2021\/11\/vknu-es-2020-n-4-t2-284_39.pdf\" data-wp-editing=\"1\"> <img loading=\"lazy\" class=\"size-full wp-image-69 alignnone\" src=\"http:\/\/journals.khnu.km.ua\/vestnik\/wp-content\/uploads\/2021\/01\/pdf.png\" alt=\"\" width=\"76\" height=\"32\" \/><\/a>   \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 229-232. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong><strong>4, \u0422\u043e\u043c 2, 2020 (28<\/strong><strong>4)<\/strong><\/p>\n<p><strong>\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong><\/p>\n<p>\u041f\u0415\u0420\u0428\u041a\u041e \u041b. \u041e.<br \/>\n\u0406\u043d\u0441\u0442\u0438\u0442\u0443\u0442 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0457 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438 \u0456 \u043f\u0440\u0430\u0432\u0430<\/p>\n<p>PERSHKO L.<br \/>\nInstitute of ecology of economics and law<\/p>\n<p><strong>DOI<\/strong><strong>:<\/strong>\u00a0<a href=\"https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4(2)-39\">https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4(2)-39<\/a><br \/>\n<strong>\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 16.08.2020<br \/>\n<strong>\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 28.09.2020<\/p>\n<p style=\"text-align: center;\"><strong>\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n<p>\u0421\u0442\u0430\u0442\u0442\u044f \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0430\u0454 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\u0441\u0430\u043c\u043e\u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0443\u0442\u0432\u043e\u0440\u0435\u043d\u044c. \u0414\u043e\u0432\u0435\u0434\u0435\u043d\u043e \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0456\u0441\u0442\u044c \u043f\u043e\u0434\u0430\u043b\u044c\u0448\u043e\u0433\u043e \u0443\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u0442\u0430 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0438\u0445 \u0430\u0441\u043f\u0435\u043a\u0442\u0456\u0432 \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u043e\u0433\u043e \u043f\u0440\u043e\u0446\u0435\u0441\u0443 \u043d\u0430 \u043c\u0456\u0441\u0446\u0435\u0432\u043e\u043c\u0443 \u0440\u0456\u0432\u043d\u0456. \u0417 \u043c\u0435\u0442\u043e\u044e \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043c\u0456\u0441\u0446\u0435\u0432\u0438\u043c\u0438 \u0431\u044e\u0434\u0436\u0435\u0442\u0430\u043c\u0438 \u0437\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u043e \u0437\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f, \u0440\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u043d\u044f \u0442\u0430 \u0437\u043c\u0456\u0446\u043d\u0435\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u043e\u0441\u043d\u043e\u0432\u0438 \u043c\u0456\u0441\u0446\u0435\u0432\u043e\u0433\u043e \u0441\u0430\u043c\u043e\u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f \u0437\u0430 \u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0443\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430, \u0456\u0434\u0435\u043d\u0442\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u043d\u043e\u0432\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432 \u0437\u0430\u043b\u0443\u0447\u0435\u043d\u043d\u044f \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u043a\u043e\u0448\u0442\u0456\u0432 \u0442\u0430 \u0440\u0435\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e-\u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u0438\u0445 \u043f\u0440\u043e\u0433\u0440\u0430\u043c \u043d\u0435\u043c\u0456\u0441\u0446\u0435\u0432\u043e\u043c\u0443 \u0440\u0456\u0432\u043d\u0456.<br \/>\n<strong>\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0434\u0435\u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u044f; \u0440\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u043c\u0456\u0441\u0446\u0435\u0432\u0438\u0445 \u0431\u044e\u0434\u0436\u0435\u0442\u0456\u0432; \u043c\u0456\u0441\u0446\u0435\u0432\u0435 \u0441\u0430\u043c\u043e\u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f; \u043c\u0456\u0441\u0446\u0435\u0432\u0456 \u0431\u044e\u0434\u0436\u0435\u0442\u0438; \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0456 \u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f.<\/p>\n<p style=\"text-align: center;\"><strong>\u00a0<\/strong><strong>\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n<p>The article represents research results in relation to the improvement of management local budgets in the conditions of financial decentralization.<br \/>\nInfluence of financial decentralization is exposed on providing of financial samodostatnosti and independence of local organs of self-government. The domestic is analysed normatively legal providing and European standards in relation to administrative plenary powers of self-government of territorial educations.<br \/>\nThe necessity of subsequent improvement and development of administrative aspects of budgetary process is well-proven at local level. With the purpose of increase of efficiency of management local budgets an increase, expansion and strengthening of financial basis of local self-government, is offered due to the improvement of tax legislation, authentication of new instruments of bringing in of money and realization, innovative investment programs nemiscevomu level.<br \/>\nThus, financial decentralization opens considerable prospects for providing of possibility of local self-government independently to manage financial streams on the territory and foresees\u00a0 the increase of role of citizens, their influence, on the process of acceptance and realization of decisions in relation to providing of terms of social and economic development of society. Search of sufficient volume of financial resources which in a complete measure would provide financial independence of local budgets of Ukraine is one of foreground jobs of financial decentralization. A management local budgets must satisfy implementation of plenary powers of organs of local-authority in relation to implementation by them all tasks and programs of development of region. And it is possible on condition that profitable part of local budgets must satisfy all necessities and directions of charges of territorial society<br \/>\n<strong>Keywords:<\/strong> financial decentralization; development of local budgets; local self-government; local budgets; territorial educations.<\/p>\n<p style=\"text-align: center;\"><strong>References<\/strong><\/p>\n<ol>\n<li>Kyrylenko O.P. Teoretychni ta praktychni aspekty finansovoho mekhanizmu zabezpechennia orhaniv mistsevoho samovriaduvannia v Ukraini \/ O.P. Kyrylenko \/\/ Svit finansiv. \u2013 2010. \u2013 Vypusk 1. \u2013 S. 17\u201328.<\/li>\n<li>Dyversyfikatsiia dokhodiv mistsevykh biudzhetiv: monohrafiia \/ za red. I.O. Luninoi. \u2013 K.: In-t ekon. ta prohnozuv. NAN Ukrainy, 2010. \u2013 320 s.<\/li>\n<li>Radelytskyi Yu. Problemy napovnennia mistsevykh biudzhetiv v Ukraini v konteksti finansovoi detsentralizatsii \/ Yu. Radelytskyi \/\/ Svit finansiv. \u2013 2017. \u2013 \u2116 2(51). \u2013 S. 29-41.<\/li>\n<li>Nadal S. Dokhody mistsevykh biudzhetiv u konteksti detsentralizatsii v Ukraini \/ S.Nadal, N.Spasiv \/\/ Visnyk TNEU. \u2013 2016. \u2013\u00a0 \u2116\u00a02. \u2013 S. 102-112.<\/li>\n<li>Shchur R.I. Formuvannia systemy upravlinnia finansamy obiednanykh terytorialnykh hromad v Ukraini \/ R.I. Shchur \/\/ Visnyk Odeskoho natsionalnoho universytetu im. I.I. Mechnykova. Seriia \u00abEkonomika\u00bb. \u2013 2018. \u2013 T. 23. Vyp. 8 (73). \u2013\u00a0 S. 175-178.<\/li>\n<li>Nabatova Yu. O. Formuvannia mistsevykh biudzhetiv v umovakh detsentralizatsii finansovykh resursiv [Elektronnyi resurs] \/ Yu.\u00a0O. Nabatova, T. V. Us \/\/Efektyvna ekonomika. \u2013 2015. \u2013 Rezhym dostupu do resursu: <a href=\"http:\/\/www.economy.nayka.com.ua\/?op=1&amp;z=4100\">http:\/\/www.economy.nayka.com.ua\/?op=1&amp;z=4100<\/a>.<\/li>\n<li>Yevropeiska khartiia mistsevoho samovriaduvannia: Mizhnarodnyi dokument vid 15.10.1985 [Elektronnyi resurs]. \u2013 Rezhym dostupu: <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/994_036#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/994_036#Text<\/a>.<\/li>\n<li>Konstytutsiia Ukrainy:. Zakon vid 28.06.1996 \u2116 254k\/96-VR. [Elektronnyi resurs] \u2013 Rezhym dostupu: <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/254%D0%BA\/96-%D0%B2%D1%80\">https:\/\/zakon.rada.gov.ua\/laws\/show\/254%D0%BA\/96-%D0%B2%D1%80<\/a>.<\/li>\n<li>Pershko L. O. Finansovi aspekty zmitsnennia mistsevykh biudzhetiv v umovakh biudzhetnoi detsentralizatsii \/ L.O. Pershko, O.\u00a0M.\u00a0Ivasiuk \/\/ Zbirnyk naukovykh prats Natsionalnoho universytetu derzhavnoi podatkovoi sluzhby Ukrainy. \u2013 2017.\u00a0 \u2013 \u2116 1. \u2013\u00a0 S. 212-226.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[37],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/5468"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5468"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/5468\/revisions"}],"predecessor-version":[{"id":9421,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/5468\/revisions\/9421"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}