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Information × Registration Number 0214U008185, 0112U005871 , R & D reports Title Financial resources of local government as the basis of achieving financial security of administrative units popup.stage_title Head Yehorycheva Svitlana Borysivna, Доктор економічних наук Registration Date 13-11-2014 Organization The Higher Educational Establishment of UKOOPSPILKA Poltava University of Economics and Trade popup.description2 TThe essence of the financial resources of local governments was improved by systematizing their components and conducted their peculiarities of functioning the local government. Classification the sources of financial resources of local governments was improved through greater detail and grouping features. We proved that the construction of the system of local taxation should be based on the efficiency of the administration of local taxes and duties, build on the exercise of fiscal functions. The statement on the improvement and separation of powers between the state and local governments in the area of local taxation to facilitate realization of the rights of local governments and increasing fiscal decentralization in Ukraine was substantiated. The system of indicators that explore the effectiveness of government involvement in the formation of local budgets was extended. The level of fiscal decentralization was evaluated by allocating periods and improved the impact of fiscal policy on the country's financial support for local governments. The system of qualitative and quantitative indicators and their relationship was designed with the aim of an integrated approach to conformity assessment of the current state of formation of the financial resources of local governments for social and economic needs of the administrative units. The ways to strengthen their own revenue base of local governments on the basis of international experience were suggested. The need to balance, fairness and impartiality of the formation of public budgetary resources for their sharing among levels of local budgets established, which provides for the harmonization process of the formation of local budgets. The procedure for charging the tax on real property, other than land-based was improved by implementation of adjustment coefficients in the formula calculation of tax and the gradual transition from the square as taxable to market value. It was proved that increase the quality of the institutional component of the formation of local budgets is possible on the basis of introduction of monitoring the quality of financial management exercised by spending units. In the context of the assessment of internal information environment of local government were grouped administrative-territorial units of Ukraine in terms of impact factors and the creation of favorable conditions for strengthening the financial security of the region, which made it possible to outline the areas of financial strategies for their development. Product Description popup.authors Буцька Ольга Юріївна Карцева Вікторія Володимирівна Стрілець Вікторія Юріївна Тимошенко Оксана Валеріївна popup.nrat_date 2020-04-02 Close