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Information × Registration Number 0219U100498, 0118U003168 , R & D reports Title Improvement of financial management of territorial communities under conditions of budget decentralization popup.stage_title Head Kyrylenko Olha P., Доктор економічних наук Registration Date 15-02-2019 Organization Ternopil National Economic University popup.description2 The object of research is the process of formation and use of financial resources of local self-government bodies as an instrument of providing the capacity of territorial communities. The purpose of the study is to deepen the theoretical foundations of financial management of territorial communities, to find out the problems of the formation, distribution and use of financial resources of cities, villages and villages, as well as to formulate effective methods of financial management at the local level under conditions of budget decentralization. Methods of research - methods of scientific abstraction, system evaluation, deduction and induction; a positive method for investigating facts, phenomena and realities of practice and economic and statistical methods and techniques. The methodological basis of research work is a dialectical method of scientific knowledge and a systematic approach to the study of financial management problems of territorial communities under conditions of budgetary decentralization. Results and their novelty. In the process of carrying out the first stage of the study, the essence of the concept of "finances of territorial communities" was expanded and deepened, the distinction between the concepts of "tax" and "local taxes and fees" was clarified. The theoretical bases of finance of territorial communities and local taxation, the role of local budgets in the conditions of financial decentralization, regularities of budget regulation and prospects for its improvement in the context of budget decentralization are researched. The conceptual foundations of financial management of territorial communities under conditions of budget decentralization and methods of financial management of territorial communities are substantiated. The organizational and institutional fundamentals of financial management of territorial communities are investigated. Product Description popup.authors popup.nrat_date 2020-04-02 Close