Home  Journals  Regional Economics: Theory and Practice  23(350) - 2014 June

Local budgets in budgetary regulation system

Available online: 13 June 2014

Subject Heading: BUDGETARY REGULATION

JEL Classification: 

Pages: 38-44

The article substantiates the interbudgetary relation role in the budgetary regulation system. The author identifies the perspective directions of the Russian local budgets system development based upon the state financial policy priorities and the country's social and economic development strategy. The article considers the methodological approaches of mid -term forecasting of the local budget income and expenses. The author comes to a conclusion that the budgetary regulation of local budgets in Ukraine serves as an important direction of the budgetary decentralization, and level of decentralization of profitable powers is determined taking into account the financial capabilities of the country and its territories, priority guidelines of tax and expenditure policy for mid-term perspective.

Keywords: local budgets, budgetary regulation, interbudgetary relations, financial policy, mid-term planning, income, expenses, financial equalization

References:

1. Statistichnii shchorіchnik 2000 [Statistical Annual Bulletin 2000]. Kiev, Derzhstat Publ., 2001, 680 p.
2. Statistichnii shchorіchnik 2004 [Statistical Annual Bulletin 2004]. Kiev, Derzhstat Publ., 2005, 722 p.
3. Statistichnii shchorіchnik 2008 [Statistical Annual Bulletin 2008]. Kiev, Derzhstat Publ., 2009, 764 p.
4. Statistichnii shchorіchnik 2012 [Statistical Annual Bulletin 2012]. Kiev, Derzhstat Publ., 2013, 786 p.
5. Rio N. Intergovernmental Fiscal Relations in Developing Countries. A review of issues. Odd-Helge Fjeldstad Chr. Michelsen Institute Development Studies and Human Rights. WP2004:11.

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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