LOCAL BUGETS: PROBLEM FILLING THEM AND FEATURES OF USE UNDER FISCAL DECENTRALIZATION
Journal Title: Молодий вчений - Year 2017, Vol 5, Issue 45
Abstract
The article examines functional features of local budgets in conditions of fiscal decentralization. Shown the main problems of their filling and using. Analyzed profitable and expendable constituent of local budgets. Examined a new system of intergovernmental transfers. Suggested directions of improving the functioning of local budgets in the context of fiscal decentralization in Ukraine.
Authors and Affiliations
S. V. Onishchenko, Y. E. Velichko
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